https://www.taxtmi.com/caselaws?id=152261 The Tribunal ruled in favor of the appellant, allowing the small scale exemption until 23-9-2000 following an amalgamation with another company. Despite the respondent's argument for exemption denial from 1-4-2000, the Tribunal considered delayed approvals and upheld the appellant's exemption period. Emphasizing the significance of approval dates in determining the effective date of amalgamation for exemption, the Tribunal set aside the impugned order and allowed the appeal, dismissing additional grounds submission. en-us Mon, 14 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152261 The Tribunal ruled in favor of the appellant, allowing the small scale exemption until 23-9-2000 following an amalgamation with another company. Despite the respondent's argument for exemption denial from 1-4-2000, the Tribunal considered delayed approvals and upheld the appellant's exemption period. Emphasizing the significance of approval dates in determining the effective date of amalgamation for exemption, the Tribunal set aside the impugned order and allowed the appeal, dismissing additional grounds submission. Case-Laws Central Excise Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152261