https://www.taxtmi.com/caselaws?id=151929 The appellate authority set aside the confiscation of goods and penalties imposed on the appellants, ruling that the glass tubes were eligible for Small Scale Industry (SSI) exemption and there was no procedural non-compliance. The authority found that the adjudicating authority misinterpreted the SSI notification and wrongly denied the exemption. Consequently, the appeal was allowed with consequential relief, if any. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 19 Jun 2013 17:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151929 The appellate authority set aside the confiscation of goods and penalties imposed on the appellants, ruling that the glass tubes were eligible for Small Scale Industry (SSI) exemption and there was no procedural non-compliance. The authority found that the adjudicating authority misinterpreted the SSI notification and wrongly denied the exemption. Consequently, the appeal was allowed with consequential relief, if any. Case-Laws Central Excise Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151929