https://www.taxtmi.com/caselaws?id=355675 The Tribunal found that the assessee was eligible for the Small Scale Industry (SSI) exemption and dismissed the Revenue's appeal. It was determined that the turnover splitting with a fictitious unit to avail the exemption was not proven, and the lack of notice to the fictitious unit rendered the proceedings unsustainable. The Tribunal emphasized the importance of natural justice and previous tribunal decisions in reaching its decision. As a result, the assessee's appeals were allowed with consequential relief, while the Revenue's appeal was dismissed. en-us Thu, 25 Jan 2018 00:00:00 +0530 Sat, 17 Feb 2018 06:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355675 The Tribunal found that the assessee was eligible for the Small Scale Industry (SSI) exemption and dismissed the Revenue's appeal. It was determined that the turnover splitting with a fictitious unit to avail the exemption was not proven, and the lack of notice to the fictitious unit rendered the proceedings unsustainable. The Tribunal emphasized the importance of natural justice and previous tribunal decisions in reaching its decision. As a result, the assessee's appeals were allowed with consequential relief, while the Revenue's appeal was dismissed. Case-Laws Central Excise Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355675