https://www.taxtmi.com/caselaws?id=365315 The appellant, a small scale manufacturer, claimed the benefit of Small Scale Exemption Notification but faced a demand notice for manufacturing branded goods owned by another company. Despite procedural lapses, the Tribunal ruled in favor of the appellant, emphasizing that the failure to file a declaration should not impede entitlement to relief when the intended usage is clear. As the Revenue did not dispute the goods' usage as original equipment, the denial of exemption based solely on procedural non-compliance was deemed unjustified. The impugned order was set aside, and the appeal was allowed with consequential relief granted to the appellant. 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 The appellant, a small scale manufacturer, claimed the benefit of Small Scale Exemption Notification but faced a demand notice for manufacturing branded goods owned by another company. Despite procedural lapses, the Tribunal ruled in favor of the appellant, emphasizing that the failure to file a declaration should not impede entitlement to relief when the intended usage is clear. As the Revenue did not dispute the goods' usage as original equipment, the denial of exemption based solely on procedural non-compliance was deemed unjustified. The impugned order was set aside, and the appeal was allowed with consequential relief granted to the appellant. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365315