https://www.taxtmi.com/caselaws?id=266371 The Tribunal allowed the appeal, setting aside the order of confiscation, duty demand, and penalty imposition. The appellant, engaged in wire drawing activity, argued that their turnover did not exceed the SSI exemption limit, justifying exemption under Notification No. 8/2003. The Tribunal found that the appellant's production capacity did not surpass the limit, shifting the burden to the Revenue to prove clandestine clearance. As production remained below the limit, seizure was deemed unnecessary. The judgment emphasizes the importance of maintaining records under SSI exemption and the need for evidence to prove exceeding limits for confiscation. en-us Mon, 02 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266371 The Tribunal allowed the appeal, setting aside the order of confiscation, duty demand, and penalty imposition. The appellant, engaged in wire drawing activity, argued that their turnover did not exceed the SSI exemption limit, justifying exemption under Notification No. 8/2003. The Tribunal found that the appellant's production capacity did not surpass the limit, shifting the burden to the Revenue to prove clandestine clearance. As production remained below the limit, seizure was deemed unnecessary. The judgment emphasizes the importance of maintaining records under SSI exemption and the need for evidence to prove exceeding limits for confiscation. Case-Laws Central Excise Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266371