https://www.taxtmi.com/caselaws?id=33695 The Tribunal partially allowed the appeal, setting aside the penalty under Section 11AC but upholding the payment of interest until the date of payment. The appellant's arguments regarding the interpretation of Notification No. 8/2003 for SSI exemption eligibility and the calculation of aggregate value of clearances were rejected. The longer period for demand was deemed applicable due to the appellants' failure to inform the Department about changes in the Notification and their lack of bona fide belief. However, paying the duty before the show cause notice exempted them from penalty, following legal precedents. en-us Tue, 09 Sep 2008 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33695 The Tribunal partially allowed the appeal, setting aside the penalty under Section 11AC but upholding the payment of interest until the date of payment. The appellant's arguments regarding the interpretation of Notification No. 8/2003 for SSI exemption eligibility and the calculation of aggregate value of clearances were rejected. The longer period for demand was deemed applicable due to the appellants' failure to inform the Department about changes in the Notification and their lack of bona fide belief. However, paying the duty before the show cause notice exempted them from penalty, following legal precedents. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33695