https://www.taxtmi.com/caselaws?id=377715 The Tribunal set aside the duty demands and penalties imposed on the appellants, including S. K. Auto Industries, Marshall Agrotech Pvt. Ltd., and Marshall Auto Ancillaries Pvt Ltd. The case revolved around whether the auto parts manufacturers were entitled to Small Scale Industry (SSI) exemption as they were accused of producing branded goods not owned by them. The Tribunal found that the absence of sample testing and lack of evidence linking the manufacturers to the branded goods rendered the duty demands unsustainable. Consequently, the appellants were granted exemption under Notification No. 8/2003, and the penalties were overturned. en-us Tue, 19 Feb 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377715 The Tribunal set aside the duty demands and penalties imposed on the appellants, including S. K. Auto Industries, Marshall Agrotech Pvt. Ltd., and Marshall Auto Ancillaries Pvt Ltd. The case revolved around whether the auto parts manufacturers were entitled to Small Scale Industry (SSI) exemption as they were accused of producing branded goods not owned by them. The Tribunal found that the absence of sample testing and lack of evidence linking the manufacturers to the branded goods rendered the duty demands unsustainable. Consequently, the appellants were granted exemption under Notification No. 8/2003, and the penalties were overturned. Case-Laws Central Excise Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377715