https://www.taxtmi.com/caselaws?id=411691 Clearances of excisable goods attracting nil rate of duty were held includible in the aggregate value of clearances for SSI exemption because the notification was treated as clear and unambiguous and covered all excisable goods for home consumption. Goods bearing another person's brand name were separately excluded, but nil-rate clearances were not treated as non-excisable. The Department's computation was upheld. On limitation, the Tribunal found suppression of material facts despite intimations and declarations, noting that the assessee had not obtained departmental clarification and had not established a bona fide belief sufficient to defeat extended limitation. The demand and related consequences were sustained. en-us Tue, 31 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411691 Clearances of excisable goods attracting nil rate of duty were held includible in the aggregate value of clearances for SSI exemption because the notification was treated as clear and unambiguous and covered all excisable goods for home consumption. Goods bearing another person's brand name were separately excluded, but nil-rate clearances were not treated as non-excisable. The Department's computation was upheld. On limitation, the Tribunal found suppression of material facts despite intimations and declarations, noting that the assessee had not obtained departmental clarification and had not established a bona fide belief sufficient to defeat extended limitation. The demand and related consequences were sustained. Case-Laws Central Excise Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411691