https://www.taxtmi.com/caselaws?id=378447 The Tribunal held that the appellants did not misuse the SSI exemption and were not liable for penalties. It ruled that the statements recorded during the investigation were inadmissible due to non-compliance with Section 9D. The demand confirmation based solely on the Director's statement was deemed insufficient. The use of the brand name "AKS" by the appellants was found to be legal, and the appeals were allowed with consequential benefits, setting aside the previous orders. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378447 The Tribunal held that the appellants did not misuse the SSI exemption and were not liable for penalties. It ruled that the statements recorded during the investigation were inadmissible due to non-compliance with Section 9D. The demand confirmation based solely on the Director's statement was deemed insufficient. The use of the brand name "AKS" by the appellants was found to be legal, and the appeals were allowed with consequential benefits, setting aside the previous orders. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378447