https://www.taxtmi.com/caselaws?id=337412 The Tribunal upheld the exemption granted by the Commissioner (Appeals) in a case concerning the classification of cakes, pastries, and cookies under Central Excise Tariff Heading 19059010 and the denial of SSI exemption under notification No. 8/2003. The Tribunal found that the Revenue failed to accurately determine the value of excisable goods for SSI exemption eligibility, leading to the dismissal of the Revenue's appeal due to the lack of specificity in establishing that the value of clearances exceeded the limit. en-us Mon, 02 Jan 2017 00:00:00 +0530 Wed, 15 Feb 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337412 The Tribunal upheld the exemption granted by the Commissioner (Appeals) in a case concerning the classification of cakes, pastries, and cookies under Central Excise Tariff Heading 19059010 and the denial of SSI exemption under notification No. 8/2003. The Tribunal found that the Revenue failed to accurately determine the value of excisable goods for SSI exemption eligibility, leading to the dismissal of the Revenue's appeal due to the lack of specificity in establishing that the value of clearances exceeded the limit. Case-Laws Central Excise Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337412