https://www.taxtmi.com/caselaws?id=256519 The appellate tribunal overturned the Commissioner's order-in-appeal that upheld a duty demand against the appellant for not receiving the required declaration for claiming SSI exemption under notification no.9/2002-CE. The tribunal ruled in favor of the appellant, emphasizing that the exemption should not be denied solely based on non-receipt of the declaration by excise authorities. As the appellant had dispatched the declaration and was otherwise eligible for the exemption, the tribunal reinstated the Asstt. Commissioner's decision, allowing the appeal with consequential relief. en-us Fri, 26 Dec 2014 00:00:00 +0530 Sat, 01 Aug 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256519 The appellate tribunal overturned the Commissioner's order-in-appeal that upheld a duty demand against the appellant for not receiving the required declaration for claiming SSI exemption under notification no.9/2002-CE. The tribunal ruled in favor of the appellant, emphasizing that the exemption should not be denied solely based on non-receipt of the declaration by excise authorities. As the appellant had dispatched the declaration and was otherwise eligible for the exemption, the tribunal reinstated the Asstt. Commissioner's decision, allowing the appeal with consequential relief. Case-Laws Central Excise Fri, 26 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256519