https://www.taxtmi.com/caselaws?id=118103 The Tribunal upheld the demand of duty amounting to over Rs. 37.00 lakhs from the assessee for the period 2000-2001 to 2004-2005 due to the denial of Small Scale Industries (SSI) benefit. The inclusion of clearances of branded goods in the duty liability calculation was deemed correct. The challenge on the ground of time-bar regarding the larger limitation period was supported, especially in the absence of evidence of willful evasion. The penalty under Section 11AC was set aside, and the requirement for pre-deposit by the assessee was upheld due to insufficient evidence of financial hardships. en-us Wed, 28 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 15:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118103 The Tribunal upheld the demand of duty amounting to over Rs. 37.00 lakhs from the assessee for the period 2000-2001 to 2004-2005 due to the denial of Small Scale Industries (SSI) benefit. The inclusion of clearances of branded goods in the duty liability calculation was deemed correct. The challenge on the ground of time-bar regarding the larger limitation period was supported, especially in the absence of evidence of willful evasion. The penalty under Section 11AC was set aside, and the requirement for pre-deposit by the assessee was upheld due to insufficient evidence of financial hardships. Case-Laws Central Excise Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118103