https://www.taxtmi.com/caselaws?id=270477 The Tribunal upheld the demand of duty, interest, and penalties on the manufacturing company for wrongly availing Small Scale Industries (SSI) exemption by not clubbing the clearance value of their Bangalore unit with the Daman unit. The appellant's argument of the demand being time-barred was considered, and penalties imposed on the Director and Factory Manager were reviewed, resulting in a reduced penalty for the Director and setting aside the penalty for the Factory Manager. The Tribunal's decision was based on the interpretation of the exemption notification, the limitation period, and the roles of the individuals involved in the non-disclosure. en-us Tue, 22 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270477 The Tribunal upheld the demand of duty, interest, and penalties on the manufacturing company for wrongly availing Small Scale Industries (SSI) exemption by not clubbing the clearance value of their Bangalore unit with the Daman unit. The appellant's argument of the demand being time-barred was considered, and penalties imposed on the Director and Factory Manager were reviewed, resulting in a reduced penalty for the Director and setting aside the penalty for the Factory Manager. The Tribunal's decision was based on the interpretation of the exemption notification, the limitation period, and the roles of the individuals involved in the non-disclosure. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270477