https://www.taxtmi.com/caselaws?id=345409 The appeal centered on the alleged non-eligibility of Small Scale Industries (SSI) exemption due to suspicions of manipulating purchase, production, and sales details. The Commissioner (Appeals) upheld the duty liability but set aside penalty enhancement, leading to a remand. The Bench ordered a fresh consideration by the original authority, specifically addressing the inclusion of export clearances in the calculation and evaluating the appellant's claim for cenvat credit eligibility. The appeal was allowed for remand under specified terms, with the matter remanded for further assessment. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 17 Jul 2017 11:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345409 The appeal centered on the alleged non-eligibility of Small Scale Industries (SSI) exemption due to suspicions of manipulating purchase, production, and sales details. The Commissioner (Appeals) upheld the duty liability but set aside penalty enhancement, leading to a remand. The Bench ordered a fresh consideration by the original authority, specifically addressing the inclusion of export clearances in the calculation and evaluating the appellant's claim for cenvat credit eligibility. The appeal was allowed for remand under specified terms, with the matter remanded for further assessment. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345409