TaxTMI 
TaxTMI 
2005 (3) TMI 206
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.... (T)]. - The issue involved is whether, a delay of about 3 months in filing of an option by the proprietor of this small scale unit, would call for denial of exemption to Notification No. 8/99 with effect from 1-4-1999 to 1-8-1999. The classification declaration required under Rule 173B for the year 1999-2000 was filed only on 2-8-1999, the goods however were cleared with the exempted rates. Diffe....
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....2) E.L.T. 892, the tribunal ruling was as regards eligibility to SSI Notification 175/86 available and that was not subject to holding of Central Excise Licence is not of use to appellant as the facts are different and the decision held that the exemption would be available if conclusion stipulated in the notification are fulfilled. 1.3 The appellants have taken the grounds - (i) ....
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....half of the assessee, it was submitted, (i) The full bench decision in case of Healthways Dairy Products Co. - 1978 (2) E.L.T. J457 (S.C.) was not before the Hon'ble Supreme Court in case of Eagle Flask Industries case and that the Eagle Flask case, para 6 when read would indicate the same to be the law as regards declaration under notification for Registration onl....