https://www.taxtmi.com/caselaws?id=253504 Small Scale Industry exemption under Notification No. 8/2000-C.E. could not continue beyond the effective date of amalgamation. Once amalgamation took effect from 01.04.2000, the respondent ceased to have a separate existence for the purpose of the time-bound exemption, and the later recording or implementation of amalgamation did not extend the benefit. The Tribunal's view granting relief for the disputed period was unsustainable, and the exemption claim was denied beyond the effective date. en-us Thu, 02 Jan 2014 00:00:00 +0530 Wed, 26 Nov 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253504 Small Scale Industry exemption under Notification No. 8/2000-C.E. could not continue beyond the effective date of amalgamation. Once amalgamation took effect from 01.04.2000, the respondent ceased to have a separate existence for the purpose of the time-bound exemption, and the later recording or implementation of amalgamation did not extend the benefit. The Tribunal's view granting relief for the disputed period was unsustainable, and the exemption claim was denied beyond the effective date. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253504