https://www.taxtmi.com/caselaws?id=379856 The case involved alleged misuse of SSI exemption by manufacturing units through dummy firms, leading to duty demand and penalty imposition. The Revenue clubbed sales value from dummy firms with manufacturing units' clearances, exceeding exemption limits. Despite non-issuance of show cause notices to dummy firms, the Tribunal remanded the matter for quantifying the demand, emphasizing cum-duty benefit entitlement for accurate duty computation. The decision aimed to ensure a fair assessment of duty liability, highlighting the importance of legal principles in resolving the dispute. en-us Thu, 04 Apr 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379856 The case involved alleged misuse of SSI exemption by manufacturing units through dummy firms, leading to duty demand and penalty imposition. The Revenue clubbed sales value from dummy firms with manufacturing units' clearances, exceeding exemption limits. Despite non-issuance of show cause notices to dummy firms, the Tribunal remanded the matter for quantifying the demand, emphasizing cum-duty benefit entitlement for accurate duty computation. The decision aimed to ensure a fair assessment of duty liability, highlighting the importance of legal principles in resolving the dispute. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379856