https://www.taxtmi.com/caselaws?id=114187 The Tribunal ruled in favor of the appellants, concluding that the 'Hose Assembly' is a distinct product eligible for Small Scale Industry (SSI) exemption. It held that the use of the foreign brand name "Dunlop Hiflex" on the product did not disqualify them from the exemption. The Tribunal found procedural errors in the show cause notices and determined that the extended period of limitation was not applicable. As no duty demands were established, penalties on the appellant company and its director were set aside. The Tribunal allowed the appeals and ordered accordingly. en-us Fri, 08 Aug 2003 00:00:00 +0530 Sat, 12 May 2012 10:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114187 The Tribunal ruled in favor of the appellants, concluding that the 'Hose Assembly' is a distinct product eligible for Small Scale Industry (SSI) exemption. It held that the use of the foreign brand name "Dunlop Hiflex" on the product did not disqualify them from the exemption. The Tribunal found procedural errors in the show cause notices and determined that the extended period of limitation was not applicable. As no duty demands were established, penalties on the appellant company and its director were set aside. The Tribunal allowed the appeals and ordered accordingly. Case-Laws Central Excise Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114187