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    <title>2004 (3) TMI 448 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=110971</link>
    <description>The case involved M/s. Buta Steels (P) Limited being denied Small Scale Industry (SSI) exemption due to clearances exceeding 3 crores. The denial was upheld as clearances surpassed the limit. The Commissioner (Appeals) confirmed demand for certain invoices, disputed signatures were examined, and penalties were imposed. Appeals were filed regarding demand confirmation and penalty reduction, focusing on validity and penalties. Signatures on invoices were crucial, with the Government Examiner confirming most. The judgment addressed SSI exemption denial, demand confirmation, signature disputes, and penalties, dismissing some appeals based on evidence and legal arguments.</description>
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    <pubDate>Wed, 03 Mar 2004 00:00:00 +0530</pubDate>
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      <title>2004 (3) TMI 448 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110971</link>
      <description>The case involved M/s. Buta Steels (P) Limited being denied Small Scale Industry (SSI) exemption due to clearances exceeding 3 crores. The denial was upheld as clearances surpassed the limit. The Commissioner (Appeals) confirmed demand for certain invoices, disputed signatures were examined, and penalties were imposed. Appeals were filed regarding demand confirmation and penalty reduction, focusing on validity and penalties. Signatures on invoices were crucial, with the Government Examiner confirming most. The judgment addressed SSI exemption denial, demand confirmation, signature disputes, and penalties, dismissing some appeals based on evidence and legal arguments.</description>
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      <pubDate>Wed, 03 Mar 2004 00:00:00 +0530</pubDate>
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