https://www.taxtmi.com/caselaws?id=120321 The Tribunal upheld the impugned order, dismissing the appeal filed by the assessee seeking exemption from Additional Excise Duty under SSI Notification No. 8/98-C.E. The Tribunal relied on a Supreme Court ruling stating that the exemption did not extend to Special Excise Duty, Additional Excise Duty, or Auxiliary Duty, emphasizing that the Notification only exempted goods from Basic Excise Duty under the Central Excise Tariff Act. Consequently, the appellants were not entitled to the exemption during the disputed period, leading to the dismissal of the appeal. en-us Mon, 06 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120321 The Tribunal upheld the impugned order, dismissing the appeal filed by the assessee seeking exemption from Additional Excise Duty under SSI Notification No. 8/98-C.E. The Tribunal relied on a Supreme Court ruling stating that the exemption did not extend to Special Excise Duty, Additional Excise Duty, or Auxiliary Duty, emphasizing that the Notification only exempted goods from Basic Excise Duty under the Central Excise Tariff Act. Consequently, the appellants were not entitled to the exemption during the disputed period, leading to the dismissal of the appeal. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120321