https://www.taxtmi.com/caselaws?id=339911 SSI exemption for 1992-93 could not be denied without first examining the aggregate clearances for the relevant financial year, so the duty demand for that period was remanded for reconsideration. The duty computation for 1993-94, 1994-95 and 1995-96 was upheld because the exemption slab had been applied correctly and cum-duty benefit had already been given. Fresh penalty under Rule 173Q was unsustainable since no such proposal had been made in the show cause notice. Personal penalties on the partners were sustained because the clearances were found to be clandestine, but the amounts were reduced in view of the overall facts. en-us Tue, 31 Jan 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339911 SSI exemption for 1992-93 could not be denied without first examining the aggregate clearances for the relevant financial year, so the duty demand for that period was remanded for reconsideration. The duty computation for 1993-94, 1994-95 and 1995-96 was upheld because the exemption slab had been applied correctly and cum-duty benefit had already been given. Fresh penalty under Rule 173Q was unsustainable since no such proposal had been made in the show cause notice. Personal penalties on the partners were sustained because the clearances were found to be clandestine, but the amounts were reduced in view of the overall facts. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339911