CESTAT rules in favor of appellants on small-scale exemption denial for branded goods.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in an appeal where small-scale exemption notification was denied for clearing branded goods. The Tribunal set aside the penalty imposed on the appellants, considering the issue to be related to the interpretation of the notification.

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The Appellate Tribunal CESTAT, New Delhi heard an appeal where small-scale exemption notification was denied to the appellants for clearing branded goods. The appellants argued that they were not liable for penal action as the issue related to interpretation of the notification. The Tribunal set aside the penalty, ruling in favor of the appellants.

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