https://www.taxtmi.com/caselaws?id=176728 The Tribunal ruled in favor of M/s. Jindal Sanitary Works (JSW) regarding eligibility for SSI exemption on goods supplied to Hindustan Sanitary Ware and Industries Ltd. (HSWIL) with the brand name 'Hindware' affixed. The longer limitation period under proviso to section 11A(1) was found not to be applicable, and the requirement of pre-deposit for the balance amount of duty demand, interest, and penalty was waived for JSW. Additionally, the penalty imposed on Shri R.S. Somani, the Accountant of HSWIL, was stayed as there was insufficient evidence to justify the penalty under Rule 26 of the Central Excise Act, 2002. en-us Mon, 02 Mar 2015 00:00:00 +0530 Mon, 28 Dec 2015 20:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176728 The Tribunal ruled in favor of M/s. Jindal Sanitary Works (JSW) regarding eligibility for SSI exemption on goods supplied to Hindustan Sanitary Ware and Industries Ltd. (HSWIL) with the brand name 'Hindware' affixed. The longer limitation period under proviso to section 11A(1) was found not to be applicable, and the requirement of pre-deposit for the balance amount of duty demand, interest, and penalty was waived for JSW. Additionally, the penalty imposed on Shri R.S. Somani, the Accountant of HSWIL, was stayed as there was insufficient evidence to justify the penalty under Rule 26 of the Central Excise Act, 2002. Case-Laws Central Excise Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176728