https://www.taxtmi.com/caselaws?id=1509 A show cause notice seeking denial of small-scale industry exemption and duty demand must contain specific, substantiated allegations linking each noticee to the alleged common control, dummy arrangement or suppression. The SC noted that vague assertions, unsupported corporate-veil allegations, and the absence of material showing the respondents' knowledge, behest or connivance were insufficient to found the demand. On that basis, the exemption challenge failed and the excise demand could not be sustained against the respondents. en-us Fri, 15 Jun 2007 00:00:00 +0530 Fri, 30 May 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1509 A show cause notice seeking denial of small-scale industry exemption and duty demand must contain specific, substantiated allegations linking each noticee to the alleged common control, dummy arrangement or suppression. The SC noted that vague assertions, unsupported corporate-veil allegations, and the absence of material showing the respondents' knowledge, behest or connivance were insufficient to found the demand. On that basis, the exemption challenge failed and the excise demand could not be sustained against the respondents. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1509