Exemption eligibility under Notification No. 6/2002-CE sent to Larger Bench after conflicting Tribunal views

Eligibility to exemption under Notification No. 6/2002-CE was in dispute before CESTAT Chandigarh, but conflicting Tribunal views on the issue meant the matter was referred for constitution of a Larger Bench. No final adjudication on the exemption claim was rendered on merits, leaving the substantive question unresolved at this stage.

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Outcome: The appeal raised a dispute regarding eligibility to exemption under Notification No. 6/2002-CE, but the conflicting Tribunal decisions on the issue led to a reference for constitution of a Larger Bench, with no final adjudication on merits.

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