Assessee Rightfully Assumed Excise Duty Exemption Amid Conflicting Tribunal Views on SSI Exemption; Later Resolution Supports Position.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SSI exemption - When there was conflicting views among different benches of the Tribunal, which was resolved much later, then during the relevant period, the assessee is held to be justified in proceeding on the basis that it was exempted from excise duty - AT....