https://www.taxtmi.com/caselaws?id=417807 The Tribunal held that M/s Pap-Flon Enterprise is eligible for excise duty exemption under SSI Notification No. 8/2003-CE as an existing manufacturer. It ruled that a Show Cause Notice was necessary for denial of SSI exemption and clubbing of clearances, and the absence of such notice invalidated the proceedings. The demand Show Cause Notice dated 18-10-2010 was deemed untimely, rendering the demand unsustainable. The excise duty demand against M/s Pap-Flon Engineering Co Pvt Ltd was set aside, with penalties imposed under Central Excise Rules, 2002, also annulled. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 13 Oct 2022 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417807 The Tribunal held that M/s Pap-Flon Enterprise is eligible for excise duty exemption under SSI Notification No. 8/2003-CE as an existing manufacturer. It ruled that a Show Cause Notice was necessary for denial of SSI exemption and clubbing of clearances, and the absence of such notice invalidated the proceedings. The demand Show Cause Notice dated 18-10-2010 was deemed untimely, rendering the demand unsustainable. The excise duty demand against M/s Pap-Flon Engineering Co Pvt Ltd was set aside, with penalties imposed under Central Excise Rules, 2002, also annulled. Case-Laws Central Excise Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417807