https://www.taxtmi.com/caselaws?id=437626 The Tribunal ruled in favor of the Appellant, a manufacturer of Corrugated Carton Boxes, in a case concerning the legality of availing the Small Scale Industry (SSI) exemption without including the value of supplies to Merchant Exporters. The Tribunal held that the inclusion of corrugated box supplies to Merchant Exporters in determining tax liability beyond the SSI exemption limit was not sustainable, overturning duty demands and penalties imposed by the Commissioner (Appeals). The Tribunal referred to established case law and judicial precedents to provide relief to the Appellant and set aside the Commissioner's order. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437626 The Tribunal ruled in favor of the Appellant, a manufacturer of Corrugated Carton Boxes, in a case concerning the legality of availing the Small Scale Industry (SSI) exemption without including the value of supplies to Merchant Exporters. The Tribunal held that the inclusion of corrugated box supplies to Merchant Exporters in determining tax liability beyond the SSI exemption limit was not sustainable, overturning duty demands and penalties imposed by the Commissioner (Appeals). The Tribunal referred to established case law and judicial precedents to provide relief to the Appellant and set aside the Commissioner's order. Case-Laws Central Excise Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437626