https://www.taxtmi.com/caselaws?id=305501 The Appellate Tribunal CESTAT AHMEDABAD upheld the Revenue's position that the appellant was not entitled to SSI exemption under Notification No. 08/2003-CE for finished goods pumps without ISI Certification. The appellant's failure to meet BIS standards and lack of ISI Certification rendered them ineligible for the exemption. The Tribunal affirmed the duty and interest demand but reduced the penalty to 25% due to the appellant not being offered the reduced penalty option earlier. The appeal was dismissed, confirming the appellant's ineligibility for the exemption and specifying payment conditions within one month. en-us Thu, 08 Sep 2022 00:00:00 +0530 Thu, 08 Dec 2022 09:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305501 The Appellate Tribunal CESTAT AHMEDABAD upheld the Revenue's position that the appellant was not entitled to SSI exemption under Notification No. 08/2003-CE for finished goods pumps without ISI Certification. The appellant's failure to meet BIS standards and lack of ISI Certification rendered them ineligible for the exemption. The Tribunal affirmed the duty and interest demand but reduced the penalty to 25% due to the appellant not being offered the reduced penalty option earlier. The appeal was dismissed, confirming the appellant's ineligibility for the exemption and specifying payment conditions within one month. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305501