https://www.taxtmi.com/caselaws?id=347048 The Tribunal allowed the appeals in part, setting aside the denial of SSI Exemption due to the separate legal entities of the business entities. The matter of levying duty on items purchased from the open market was remanded for a fresh decision. The inclusion of inspection charges in the sale price was rejected. The retention of seized amounts under the Customs Act was to be reconsidered. Penalties imposed on the Proprietor, Directors, and Firm were dropped. The Tribunal ensured a fair reconsideration of the issues at hand. en-us Tue, 22 Aug 2017 00:00:00 +0530 Mon, 28 Aug 2017 10:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347048 The Tribunal allowed the appeals in part, setting aside the denial of SSI Exemption due to the separate legal entities of the business entities. The matter of levying duty on items purchased from the open market was remanded for a fresh decision. The inclusion of inspection charges in the sale price was rejected. The retention of seized amounts under the Customs Act was to be reconsidered. Penalties imposed on the Proprietor, Directors, and Firm were dropped. The Tribunal ensured a fair reconsideration of the issues at hand. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347048