https://www.taxtmi.com/caselaws?id=266371 SSI exemption remained available because the assessee's production was found to be below the threshold, and the Revenue failed to prove clearance beyond the exemption limit or clandestine removal. On that basis, the legal foundation for confiscation, duty demand and penalty did not survive, and the adverse consequences were set aside in favour of the assessee. The operative principle is that where exemption-limit crossing is alleged, the burden lies on the Revenue to establish both threshold breach and clandestine removal before penal or confiscatory action can be sustained. 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 SSI exemption remained available because the assessee's production was found to be below the threshold, and the Revenue failed to prove clearance beyond the exemption limit or clandestine removal. On that basis, the legal foundation for confiscation, duty demand and penalty did not survive, and the adverse consequences were set aside in favour of the assessee. The operative principle is that where exemption-limit crossing is alleged, the burden lies on the Revenue to establish both threshold breach and clandestine removal before penal or confiscatory action can be sustained. Case-Laws Central Excise Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266371