https://www.taxtmi.com/caselaws?id=431233 The Tribunal held that the appellant was not entitled to the SSI exemption under Notification No. 8/2003-CE for power driven pumps without BIS specification and ISI certificate. However, the appellant was deemed eligible for the cum-duty price benefit. The Tribunal directed the Adjudicating Authority to recalculate the duty considering this benefit, with the appellant given the option of reduced penalty upon compliance. The appeal was disposed of accordingly, with the judgment pronounced on 06.12.2022. en-us Tue, 06 Dec 2022 00:00:00 +0530 Thu, 08 Dec 2022 11:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431233 The Tribunal held that the appellant was not entitled to the SSI exemption under Notification No. 8/2003-CE for power driven pumps without BIS specification and ISI certificate. However, the appellant was deemed eligible for the cum-duty price benefit. The Tribunal directed the Adjudicating Authority to recalculate the duty considering this benefit, with the appellant given the option of reduced penalty upon compliance. The appeal was disposed of accordingly, with the judgment pronounced on 06.12.2022. Case-Laws Central Excise Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431233