2018 (2) TMI 1006

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....Chavan, Supdt. (AR) for respondent Per: Ramesh Nair 1. The issue involved in the present case is that whether the appellant is entitled for SSI exemption notification No.175/86-CE dated 01/03/1986 for the period 1991-92, when they failed to file a declaration under Notification No.13/92-CE (NT) dated 14/05/1992. 2. Shri C.S. Biradar, Ld. Counsel appearing on behalf of the appellant submits that....

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....ies Ltd. - 2004 (171) ELT 296 (SC). 4. On careful consideration of the submissions made by both sides, we find that both the lower authorities denied the SSI exemption Notification No.175/86-CE & 1/83-CE only on the ground that the appellant have not filed declaration under Notification No.13/92-CE (NT). On perusal of the Notification No.13/92-CE (NT), we find that the declaration under the said ....