https://www.taxtmi.com/caselaws?id=32605 The Tribunal allowed the appeal, setting aside the Commissioner's order. It held that the items manufactured by the appellant were not chargeable to excise duty as they were fixed to walls and ground, not removable furniture. The movable items fell within the Small Scale Industries (SSI) exemption limits. As the value of excisable goods was below the exemption limit during the relevant periods, no penalty was justified. The appeal was allowed, providing consequential relief to the appellant based on the nature of the items and compliance with exemption limits. en-us Tue, 24 Jun 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32605 The Tribunal allowed the appeal, setting aside the Commissioner's order. It held that the items manufactured by the appellant were not chargeable to excise duty as they were fixed to walls and ground, not removable furniture. The movable items fell within the Small Scale Industries (SSI) exemption limits. As the value of excisable goods was below the exemption limit during the relevant periods, no penalty was justified. The appeal was allowed, providing consequential relief to the appellant based on the nature of the items and compliance with exemption limits. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32605