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    <title>2006 (3) TMI 454 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal affirmed the denial of Small Scale Industries (SSI) exemption to the appellant for exceeding clearances in the relevant period. The appellant&#039;s argument regarding goods manufactured by another entity on their behalf was dismissed, as they settled a dispute under the Kar Vivad Samadhan Scheme by acknowledging their liability. The Tribunal found the denial of SSI exemption appropriate based on the appellant being treated as the manufacturer for the goods produced on their behalf, leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117794</link>
      <description>The Tribunal affirmed the denial of Small Scale Industries (SSI) exemption to the appellant for exceeding clearances in the relevant period. The appellant&#039;s argument regarding goods manufactured by another entity on their behalf was dismissed, as they settled a dispute under the Kar Vivad Samadhan Scheme by acknowledging their liability. The Tribunal found the denial of SSI exemption appropriate based on the appellant being treated as the manufacturer for the goods produced on their behalf, leading to the dismissal of the appeal.</description>
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