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    <title>2019 (8) TMI 1363 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order-in-Original. It held that the clearances by job workers should not be clubbed with those of the appellant, leading to the unjust denial of the SSI exemption. Additionally, the show cause notice issued beyond the permissible period was deemed time-barred as there was no intent to evade duty or suppression by the appellant, resulting in no basis for imposing penalties.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Order-in-Original. It held that the clearances by job workers should not be clubbed with those of the appellant, leading to the unjust denial of the SSI exemption. Additionally, the show cause notice issued beyond the permissible period was deemed time-barred as there was no intent to evade duty or suppression by the appellant, resulting in no basis for imposing penalties.</description>
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