https://www.taxtmi.com/caselaws?id=751189 CESTAT Allahabad upheld duty demand against partnership firm manufacturing plastic caps and closures. The firm claimed SSI exemption arguing clearances were only Rs 1.41 crores after excluding exports and traded goods, within exemption limit. However, tribunal found no merit as appellant failed to challenge demand basis in show cause notice. Regarding clubbing of clearances with related entity, tribunal noted same family beneficiaries and common control, applying anti-avoidance principles from McDowell case. Partnership firm's appeal dismissed. Individual partners' penalty appeals partly allowed with reductions to Rs 50,000 and Rs 75,000 respectively. en-us Thu, 15 Feb 2024 00:00:00 +0530 Tue, 09 Apr 2024 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751189 CESTAT Allahabad upheld duty demand against partnership firm manufacturing plastic caps and closures. The firm claimed SSI exemption arguing clearances were only Rs 1.41 crores after excluding exports and traded goods, within exemption limit. However, tribunal found no merit as appellant failed to challenge demand basis in show cause notice. Regarding clubbing of clearances with related entity, tribunal noted same family beneficiaries and common control, applying anti-avoidance principles from McDowell case. Partnership firm's appeal dismissed. Individual partners' penalty appeals partly allowed with reductions to Rs 50,000 and Rs 75,000 respectively. Case-Laws Central Excise Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751189