https://www.taxtmi.com/caselaws?id=334210 The court upheld the original authority's decision regarding Central Excise duty liability of a partnership firm manufacturing lay flat tubing and bags. The judgment confirmed duty demand, penalties, and confiscation of goods, rejecting the appellants' arguments against clubbing clearances for SSI exemption, disputing production capacity, seeking export turnover exclusion, and claiming cenvat credit eligibility. The court found evidence of interconnected operations, common management, and financial control, leading to the denial of SSI exemption and supporting the original authority's rulings on penalties and confiscation of goods, resulting in the dismissal of the appeals. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334210 The court upheld the original authority's decision regarding Central Excise duty liability of a partnership firm manufacturing lay flat tubing and bags. The judgment confirmed duty demand, penalties, and confiscation of goods, rejecting the appellants' arguments against clubbing clearances for SSI exemption, disputing production capacity, seeking export turnover exclusion, and claiming cenvat credit eligibility. The court found evidence of interconnected operations, common management, and financial control, leading to the denial of SSI exemption and supporting the original authority's rulings on penalties and confiscation of goods, resulting in the dismissal of the appeals. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334210