2015 (10) TMI 1148

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....: R Periasami: The appellant is engaged in the manufacture of Cashew Shell Liquid ("CNSL" in short) failing under Chapter Heading No.13021920 of the Central Excise Tariff Act, 1985. Appellant is registered with the Central Excise and also availed SSI exemption. The Adjudicating authority in his Order-in-Original No.21/2013, dated 02.09.201 denied the SSI exemption 8/2003-CE, dated 01.03.2003 and ....

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....s the findings of the authorities below. He further submits that there is no Gazette copy of the notification given in the website, which is still shown under the CETA as S.No.(iii) and the correction has not yet been updated. Therefore, the Adjudicating authority rightly denied the exemption. 4.After hearing both sides, we find that the appellant is eligible for SSI exemption for CNSL falling un....