https://www.taxtmi.com/caselaws?id=176724 The Tribunal set aside the decision denying SSI exemption under Central Excise Duty, citing discrepancies in clearance calculations and lack of disclosure of the Deputy Commissioner's report, leading to a violation of natural justice. The matter was remanded for de-novo adjudication, emphasizing the appellant's right to the report and a personal hearing. The core issue was the calculation of the aggregate value of clearances for home consumption, requiring disclosure of the basis of calculation for a fair resolution. Procedural irregularities in the adjudication process and penalty imposition under sections 11AB and 11AC necessitated a transparent and just process, ensuring parties' access to relevant information. en-us Mon, 23 Feb 2015 00:00:00 +0530 Mon, 28 Dec 2015 20:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176724 The Tribunal set aside the decision denying SSI exemption under Central Excise Duty, citing discrepancies in clearance calculations and lack of disclosure of the Deputy Commissioner's report, leading to a violation of natural justice. The matter was remanded for de-novo adjudication, emphasizing the appellant's right to the report and a personal hearing. The core issue was the calculation of the aggregate value of clearances for home consumption, requiring disclosure of the basis of calculation for a fair resolution. Procedural irregularities in the adjudication process and penalty imposition under sections 11AB and 11AC necessitated a transparent and just process, ensuring parties' access to relevant information. Case-Laws Central Excise Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176724