https://www.taxtmi.com/caselaws?id=396622 The Tribunal held that M/s. Noble Chlorochem Pvt. Ltd. (NCPL) and M/s. Noble Alchem Pvt. Ltd. (NAPL) are separate entities, and their clearances cannot be clubbed. NCPL was entitled to avail the benefit of Small Scale Industry (SSI) exemption under Notification No. 8/2003-CE. The demand of duty and imposition of penalty on NCPL were set aside, and the appeals were allowed with consequential relief. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 14 Jul 2020 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396622 The Tribunal held that M/s. Noble Chlorochem Pvt. Ltd. (NCPL) and M/s. Noble Alchem Pvt. Ltd. (NAPL) are separate entities, and their clearances cannot be clubbed. NCPL was entitled to avail the benefit of Small Scale Industry (SSI) exemption under Notification No. 8/2003-CE. The demand of duty and imposition of penalty on NCPL were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396622