https://www.taxtmi.com/caselaws?id=122037 The Appellate Tribunal ruled in favor of the appellant, finding that the denial of Small Scale Industries (SSI) exemption under Notification No. 1/93-C.E. was incorrect. The demand for duty and penalty based on goods cleared under another brand-name was contested successfully. The Tribunal acknowledged a prima facie case on the ground of limitation, noting that the appellant's lack of registration with the department did not warrant invoking the extended period for demanding duty. Waiver of pre-deposit and stay of recovery were granted, providing relief to the appellant. en-us Thu, 08 Jun 2006 00:00:00 +0530 Wed, 08 Aug 2012 11:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122037 The Appellate Tribunal ruled in favor of the appellant, finding that the denial of Small Scale Industries (SSI) exemption under Notification No. 1/93-C.E. was incorrect. The demand for duty and penalty based on goods cleared under another brand-name was contested successfully. The Tribunal acknowledged a prima facie case on the ground of limitation, noting that the appellant's lack of registration with the department did not warrant invoking the extended period for demanding duty. Waiver of pre-deposit and stay of recovery were granted, providing relief to the appellant. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122037