https://www.taxtmi.com/caselaws?id=259147 The case involved a dispute over the denial of Small Scale Industries (SSI) exemption to the respondent based on allegations of being a group company of Taj Group of Hotels. The court found that the show-cause notice lacked specific allegations and evidence to support the denial of the exemption, failing to establish a proper foundation for adjudication. As the corporate veil was not lifted in the notice and the judgments cited did not convincingly link unbranded goods to the denial of SSI exemption, the Revenue's appeal was dismissed. en-us Tue, 27 Jan 2015 00:00:00 +0530 Wed, 26 Aug 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259147 The case involved a dispute over the denial of Small Scale Industries (SSI) exemption to the respondent based on allegations of being a group company of Taj Group of Hotels. The court found that the show-cause notice lacked specific allegations and evidence to support the denial of the exemption, failing to establish a proper foundation for adjudication. As the corporate veil was not lifted in the notice and the judgments cited did not convincingly link unbranded goods to the denial of SSI exemption, the Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259147