https://www.taxtmi.com/caselaws?id=197232 The case involved the confirmation of demand for duty recovery under section 11A of the Central Excise Act, 1944, and the imposition of penalties under sections 11AC and rule 26 of the Central Excise Rules, 2002. The Commissioner limited the demand considering exemption for small scale industries. The Revenue appealed, arguing against the exemption due to a missing declaration. The court found the units were separate and eligible for exemption, emphasizing the legislative intent. The appeal was dismissed, affirming the appellant's eligibility for the exemption, stressing substantive law over technicalities and unit independence in exemption eligibility. en-us Wed, 01 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197232 The case involved the confirmation of demand for duty recovery under section 11A of the Central Excise Act, 1944, and the imposition of penalties under sections 11AC and rule 26 of the Central Excise Rules, 2002. The Commissioner limited the demand considering exemption for small scale industries. The Revenue appealed, arguing against the exemption due to a missing declaration. The court found the units were separate and eligible for exemption, emphasizing the legislative intent. The appeal was dismissed, affirming the appellant's eligibility for the exemption, stressing substantive law over technicalities and unit independence in exemption eligibility. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197232