https://www.taxtmi.com/caselaws?id=2854 The case involved a dispute over the eligibility of a company for Small Scale Industry (SSI) exemption under Notification No. 9/2003 for the financial year 2003-04. The Commissioner (Appeals) ruled in favor of the company, finding them eligible for the exemption based on a clarification in Notification No. 67/2003. The interpretation of Notification No. 67/2003 and its retrospective effect was also at issue. The judgment upheld the retrospective application of the notification, allowing the company to benefit from the SSI exemption. The legal provisions under the Central Excise Act, 1944 supported this decision. en-us Thu, 23 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2854 The case involved a dispute over the eligibility of a company for Small Scale Industry (SSI) exemption under Notification No. 9/2003 for the financial year 2003-04. The Commissioner (Appeals) ruled in favor of the company, finding them eligible for the exemption based on a clarification in Notification No. 67/2003. The interpretation of Notification No. 67/2003 and its retrospective effect was also at issue. The judgment upheld the retrospective application of the notification, allowing the company to benefit from the SSI exemption. The legal provisions under the Central Excise Act, 1944 supported this decision. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2854