https://www.taxtmi.com/caselaws?id=752312 Contemporaneous records and statements were relied on to show that only part of the turnover represented manufactured clearances, while the balance was trading or bought-out goods. On that basis, SSI exemption under Notification No. 8/2003-CE was available and the duty demand did not survive. The refund claim for the amount deposited during investigation was filed within one month of the order dropping the proceedings, so it was not barred by limitation and remained allowable. en-us Tue, 30 Apr 2024 00:00:00 +0530 Tue, 07 May 2024 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752312 Contemporaneous records and statements were relied on to show that only part of the turnover represented manufactured clearances, while the balance was trading or bought-out goods. On that basis, SSI exemption under Notification No. 8/2003-CE was available and the duty demand did not survive. The refund claim for the amount deposited during investigation was filed within one month of the order dropping the proceedings, so it was not barred by limitation and remained allowable. Case-Laws Central Excise Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752312