https://www.taxtmi.com/caselaws?id=426911 A central excise duty demand based on alleged misuse of SSI exemption could not be fastened on the former proprietor because the evidence did not link her to the manufacture or clearance of the branded air coolers at the relevant time. The premises and business had already been transferred to a subsequent proprietor before the search, and the goods, packing material and other articles found were under that later proprietor's control. The Department's statements and search material did not reliably establish that the former proprietor had operated the disputed arrangement. The duty demand was therefore unsustainable against her, and SSI exemption could not be denied on the facts proved. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 29 Aug 2022 08:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426911 A central excise duty demand based on alleged misuse of SSI exemption could not be fastened on the former proprietor because the evidence did not link her to the manufacture or clearance of the branded air coolers at the relevant time. The premises and business had already been transferred to a subsequent proprietor before the search, and the goods, packing material and other articles found were under that later proprietor's control. The Department's statements and search material did not reliably establish that the former proprietor had operated the disputed arrangement. The duty demand was therefore unsustainable against her, and SSI exemption could not be denied on the facts proved. Case-Laws Central Excise Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426911