https://www.taxtmi.com/caselaws?id=350022 The Tribunal allowed the appeals, setting aside the orders denying SSI exemption. It held that the appellant had complied with Rule 11(2) by depositing the Cenvat Credit amount and providing intimation, making the rejection of SSI exemption unjustified. The Tribunal emphasized that procedural lapses should not result in denying substantive benefits and that the appellant had met the necessary conditions for availing full exemption under Notification No.8/2003-CE. en-us Mon, 25 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350022 The Tribunal allowed the appeals, setting aside the orders denying SSI exemption. It held that the appellant had complied with Rule 11(2) by depositing the Cenvat Credit amount and providing intimation, making the rejection of SSI exemption unjustified. The Tribunal emphasized that procedural lapses should not result in denying substantive benefits and that the appellant had met the necessary conditions for availing full exemption under Notification No.8/2003-CE. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350022