https://www.taxtmi.com/caselaws?id=350264 The Tribunal ruled in favor of the appellant, setting aside duty demand and penalty based on SSI exemption denial. The decision emphasized the necessity of proper evidence to establish dummy unit claims, highlighting the lack of substantial proof of financial control or dummy unit existence. The Tribunal underscored the importance of corroborative evidence in similar cases, ultimately allowing the appeals due to lack of merit. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350264 The Tribunal ruled in favor of the appellant, setting aside duty demand and penalty based on SSI exemption denial. The decision emphasized the necessity of proper evidence to establish dummy unit claims, highlighting the lack of substantial proof of financial control or dummy unit existence. The Tribunal underscored the importance of corroborative evidence in similar cases, ultimately allowing the appeals due to lack of merit. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350264