https://www.taxtmi.com/caselaws?id=419234 The Tribunal found that M/s. Pyro Mumbai was not entitled to SSI exemption due to their use of a brand name belonging to another entity, leading to duty liability. They were found guilty of clandestine manufacture and clearance of excisable goods, evading central excise duty. Penalties imposed on the company and individuals were set aside as mens rea was not proven. The case against the company was settled under SVLDRS-2019, with benefits extended to directors. The appeals were allowed, and penalties were overturned. en-us Wed, 16 Feb 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419234 The Tribunal found that M/s. Pyro Mumbai was not entitled to SSI exemption due to their use of a brand name belonging to another entity, leading to duty liability. They were found guilty of clandestine manufacture and clearance of excisable goods, evading central excise duty. Penalties imposed on the company and individuals were set aside as mens rea was not proven. The case against the company was settled under SVLDRS-2019, with benefits extended to directors. The appeals were allowed, and penalties were overturned. Case-Laws Central Excise Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419234