https://www.taxtmi.com/caselaws?id=383958 A private limited company was treated as a separate manufacturer from proprietorship concerns for SSI exemption purposes, so their clearances could not be clubbed to deny benefit under Notification No. 175/86 for the relevant pre-01.04.1993 period. In computing the SSI threshold for LPG road tankers, the value of chassis was required to be excluded under Notification No. 241/86-C.E. and the corresponding Board circular, making denial on that basis unsustainable. Interest, penalty and confiscation under Sections 11AB and 11AC and Rule 173Q could not be sustained because those fiscal penal provisions were not applicable retrospectively and the confiscation basis had been omitted before adjudication. en-us Mon, 29 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 09:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383958 A private limited company was treated as a separate manufacturer from proprietorship concerns for SSI exemption purposes, so their clearances could not be clubbed to deny benefit under Notification No. 175/86 for the relevant pre-01.04.1993 period. In computing the SSI threshold for LPG road tankers, the value of chassis was required to be excluded under Notification No. 241/86-C.E. and the corresponding Board circular, making denial on that basis unsustainable. Interest, penalty and confiscation under Sections 11AB and 11AC and Rule 173Q could not be sustained because those fiscal penal provisions were not applicable retrospectively and the confiscation basis had been omitted before adjudication. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383958