https://www.taxtmi.com/caselaws?id=400677 The Tribunal allowed the appeal, setting aside the Commissioner's order and finding the denial of SSI exemption erroneous. The inclusion of clearances against Form 'H' and Form 'ST-49', traded goods, and branded goods in the aggregate value of clearances was deemed unjustified. Procedural infractions should not negate substantive benefits, as supported by relevant judicial precedents. The Tribunal did not address the invocation of the extended period of limitation, penalty, and interest, given the erroneous denial of the SSI exemption. en-us Tue, 29 Sep 2020 00:00:00 +0530 Tue, 27 Jul 2021 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400677 The Tribunal allowed the appeal, setting aside the Commissioner's order and finding the denial of SSI exemption erroneous. The inclusion of clearances against Form 'H' and Form 'ST-49', traded goods, and branded goods in the aggregate value of clearances was deemed unjustified. Procedural infractions should not negate substantive benefits, as supported by relevant judicial precedents. The Tribunal did not address the invocation of the extended period of limitation, penalty, and interest, given the erroneous denial of the SSI exemption. Case-Laws Central Excise Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400677