https://www.taxtmi.com/caselaws?id=377879 The Tribunal allowed the appeals, finding that the main appellant was eligible for SSI exemption for their Rohad unit under the Central Excise Tariff Act, 1985, despite not availing it for other units. The Tribunal held that the combined turnover of all units was not a mandatory condition for exemption eligibility. Consequently, penalties imposed under Section 11AC of the Central Excise Act, 1944, were reversed, emphasizing the correct interpretation of the SSI Exemption Notification in cases involving multiple manufacturing units. en-us Mon, 01 Apr 2019 00:00:00 +0530 Fri, 05 Apr 2019 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377879 The Tribunal allowed the appeals, finding that the main appellant was eligible for SSI exemption for their Rohad unit under the Central Excise Tariff Act, 1985, despite not availing it for other units. The Tribunal held that the combined turnover of all units was not a mandatory condition for exemption eligibility. Consequently, penalties imposed under Section 11AC of the Central Excise Act, 1944, were reversed, emphasizing the correct interpretation of the SSI Exemption Notification in cases involving multiple manufacturing units. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377879