https://www.taxtmi.com/caselaws?id=411324 The Tribunal set aside the penalties and confiscation imposed on the appellant, confirming duty and interest under the Central Excise Act. The appellant was deemed eligible for SSI exemption due to the registration of the brand in their name. The Tribunal allowed CENVAT Credit, emphasizing the need for requisite duty-paying documents. The demand for duty was found to be time-barred, and the extended period for making the demand was not invoked. The matter was remanded back to the original authority for further proceedings within three months. en-us Thu, 12 Aug 2021 00:00:00 +0530 Sat, 21 Aug 2021 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411324 The Tribunal set aside the penalties and confiscation imposed on the appellant, confirming duty and interest under the Central Excise Act. The appellant was deemed eligible for SSI exemption due to the registration of the brand in their name. The Tribunal allowed CENVAT Credit, emphasizing the need for requisite duty-paying documents. The demand for duty was found to be time-barred, and the extended period for making the demand was not invoked. The matter was remanded back to the original authority for further proceedings within three months. Case-Laws Central Excise Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411324