https://www.taxtmi.com/caselaws?id=53092 Belated filing of an appeal within the condonable period was accepted where sufficient cause was shown, so the matter was heard on merits. The Tribunal also followed the assessee's earlier accepted classification history and allowed exemption on Brush Shaft Assembly, holding that the Revenue could not depart from the consistent prior view without distinguishing facts. It further stated that simultaneous availment of SSI exemption under Notification No. 1/93-C.E. and Modvat credit on inputs used in dutiable final products did not, by itself, defeat the SSI benefit. The duty demands on the disputed items were therefore set aside to the extent challenged. en-us Mon, 26 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 09:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53092 Belated filing of an appeal within the condonable period was accepted where sufficient cause was shown, so the matter was heard on merits. The Tribunal also followed the assessee's earlier accepted classification history and allowed exemption on Brush Shaft Assembly, holding that the Revenue could not depart from the consistent prior view without distinguishing facts. It further stated that simultaneous availment of SSI exemption under Notification No. 1/93-C.E. and Modvat credit on inputs used in dutiable final products did not, by itself, defeat the SSI benefit. The duty demands on the disputed items were therefore set aside to the extent challenged. Case-Laws Central Excise Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53092