https://www.taxtmi.com/caselaws?id=359735 Extended limitation could not be invoked for denial of SSI exemption where the declaration had been filed and the department was already aware of the relevant clearances, so the first appeal succeeded on limitation. Eligibility under Notification No. 8/2003-CE also turned on whether traded goods had to be excluded from aggregate clearances; because that factual position had not been examined below, the matter was remanded to the adjudicating authority for verification of the traded-goods component and a fresh decision on exemption eligibility. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 04 May 2018 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359735 Extended limitation could not be invoked for denial of SSI exemption where the declaration had been filed and the department was already aware of the relevant clearances, so the first appeal succeeded on limitation. Eligibility under Notification No. 8/2003-CE also turned on whether traded goods had to be excluded from aggregate clearances; because that factual position had not been examined below, the matter was remanded to the adjudicating authority for verification of the traded-goods component and a fresh decision on exemption eligibility. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359735