https://www.taxtmi.com/caselaws?id=268899 The Tribunal held that the clearances of Venky & Co. and ICPL cannot be clubbed for exemption limit calculation due to their separate legal identities and geographical locations. ICPL was found eligible for small scale exemption for clearances under the "Irony" Brand but ineligible for the "Terminator" Brand. The Tribunal upheld the confiscation of seized goods with an option for redemption and set aside the penalties imposed on the appellants, considering them harsh due to the issue's nature. en-us Tue, 03 Nov 2015 00:00:00 +0530 Sat, 07 May 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268899 The Tribunal held that the clearances of Venky & Co. and ICPL cannot be clubbed for exemption limit calculation due to their separate legal identities and geographical locations. ICPL was found eligible for small scale exemption for clearances under the "Irony" Brand but ineligible for the "Terminator" Brand. The Tribunal upheld the confiscation of seized goods with an option for redemption and set aside the penalties imposed on the appellants, considering them harsh due to the issue's nature. Case-Laws Central Excise Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268899