https://www.taxtmi.com/caselaws?id=249361 The Appellate Tribunal CESTAT CHENNAI remanded the case back to the Commissioner (Appeals) for a fresh decision regarding the imposition of a mandatory penalty under Section 11AC due to the denial of SSI exemption for using a brand name in the manufacture of Compressed Industrial Oxygen. The Tribunal emphasized the importance of considering legal precedents and the Board's Circular in reaching a conclusion, without expressing any view on the merits of the case. The decision highlighted the procedural aspect of ensuring a comprehensive review while upholding legal clarity and consistency in excise law decision-making processes. en-us Mon, 23 Dec 2013 00:00:00 +0530 Mon, 16 Jun 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249361 The Appellate Tribunal CESTAT CHENNAI remanded the case back to the Commissioner (Appeals) for a fresh decision regarding the imposition of a mandatory penalty under Section 11AC due to the denial of SSI exemption for using a brand name in the manufacture of Compressed Industrial Oxygen. The Tribunal emphasized the importance of considering legal precedents and the Board's Circular in reaching a conclusion, without expressing any view on the merits of the case. The decision highlighted the procedural aspect of ensuring a comprehensive review while upholding legal clarity and consistency in excise law decision-making processes. Case-Laws Central Excise Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249361