https://www.taxtmi.com/caselaws?id=348917 The appeal was restored by the Tribunal due to the non-appearance of the Counsel on record, allowing a new Counsel to argue on merits. The appellant was found ineligible for SSI Exemption Notification due to exceeding the clearance value limit, resulting in duty imposition and penalties. The penalty was reduced in consideration of the appellant's bona fide actions. The Tribunal ruled in favor of the appellant, setting aside the penalty and allowing the appeal with benefits, as the necessary conditions for penalty imposition under Rule 25 were not met. en-us Tue, 08 Aug 2017 00:00:00 +0530 Tue, 24 Oct 2017 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348917 The appeal was restored by the Tribunal due to the non-appearance of the Counsel on record, allowing a new Counsel to argue on merits. The appellant was found ineligible for SSI Exemption Notification due to exceeding the clearance value limit, resulting in duty imposition and penalties. The penalty was reduced in consideration of the appellant's bona fide actions. The Tribunal ruled in favor of the appellant, setting aside the penalty and allowing the appeal with benefits, as the necessary conditions for penalty imposition under Rule 25 were not met. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348917