https://www.taxtmi.com/caselaws?id=343280 SSI exemption eligibility had to be examined under Notification No. 8/99-CE dated 29.2.1999, and the prior order was unsustainable because it proceeded under earlier exemption notifications instead of the applicable regime. As the authority below did not test the claim against the correct legal framework, the denial of exemption could not stand on that reasoning. The matter was therefore remanded for fresh adjudication under the correct notification, with consideration of relevant judicial pronouncements and after giving the assessee an opportunity of hearing. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 20 Jun 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343280 SSI exemption eligibility had to be examined under Notification No. 8/99-CE dated 29.2.1999, and the prior order was unsustainable because it proceeded under earlier exemption notifications instead of the applicable regime. As the authority below did not test the claim against the correct legal framework, the denial of exemption could not stand on that reasoning. The matter was therefore remanded for fresh adjudication under the correct notification, with consideration of relevant judicial pronouncements and after giving the assessee an opportunity of hearing. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343280