https://www.taxtmi.com/caselaws?id=365315 Substantive small scale exemption under Notification No. 8/2003-CE was available where goods were cleared bearing another's brand name for use as original equipment in the manufacture of diesel engines. The text states that, because the Revenue did not dispute the actual end use and there was no diversion into the market, failure to follow the concessional removal procedure could not by itself defeat the exemption. The declaration requirement was treated as an intimation to the Department, so procedural non-compliance did not override the substantive benefit. On that basis, the demand, interest, and penalty were described as unsustainable and the impugned order as liable to be set aside. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365315 Substantive small scale exemption under Notification No. 8/2003-CE was available where goods were cleared bearing another's brand name for use as original equipment in the manufacture of diesel engines. The text states that, because the Revenue did not dispute the actual end use and there was no diversion into the market, failure to follow the concessional removal procedure could not by itself defeat the exemption. The declaration requirement was treated as an intimation to the Department, so procedural non-compliance did not override the substantive benefit. On that basis, the demand, interest, and penalty were described as unsustainable and the impugned order as liable to be set aside. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365315