https://www.taxtmi.com/caselaws?id=344539 The Tribunal partially allowed the appeal, setting aside the penalty imposed under Section 11AC but upholding the demand for duty and interest. The appellant, though ineligible for the SSI exemption under Notification No.8/2003-CE due to an amendment, was found to have made a bonafide mistake in interpreting the provisions. The Tribunal deemed the penalty unjustified, noting the appellant's regular filing of returns and the uncertainties arising from the significant change in computing clearances. The decision was rendered on 14.06.2017. en-us Wed, 14 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344539 The Tribunal partially allowed the appeal, setting aside the penalty imposed under Section 11AC but upholding the demand for duty and interest. The appellant, though ineligible for the SSI exemption under Notification No.8/2003-CE due to an amendment, was found to have made a bonafide mistake in interpreting the provisions. The Tribunal deemed the penalty unjustified, noting the appellant's regular filing of returns and the uncertainties arising from the significant change in computing clearances. The decision was rendered on 14.06.2017. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344539