https://www.taxtmi.com/caselaws?id=379850 The tribunal set aside the demand of Excise duty exceeding a certain value due to clandestine removal of goods and denial of SSI exemption under notification 08/2000-C.E. The appellant was granted cum duty benefit, and the penalty imposed on the proprietor was overturned. The tribunal directed the re-computation of demands and penalties, emphasizing that the proprietorship firm and proprietor are considered one entity. The decision clarified that non-filing of a declaration under a specific notification does not affect exemption under another, leading to adjustments in demands and penalties accordingly. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379850 The tribunal set aside the demand of Excise duty exceeding a certain value due to clandestine removal of goods and denial of SSI exemption under notification 08/2000-C.E. The appellant was granted cum duty benefit, and the penalty imposed on the proprietor was overturned. The tribunal directed the re-computation of demands and penalties, emphasizing that the proprietorship firm and proprietor are considered one entity. The decision clarified that non-filing of a declaration under a specific notification does not affect exemption under another, leading to adjustments in demands and penalties accordingly. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379850