https://www.taxtmi.com/highlights?id=80586 The case pertains to the clandestine removal of fireworks, denial of SSI exemption, and clubbing of clearances by the department. The key points are: The allegation that the partnership firm continued after the father's death is erroneous, as there is no evidence of the sons agreeing to constitute a new partnership. Both sons independently manufactured and sold fireworks from separate sheds, entitling them to SSI exemption. The department's reliance on 711 seized invoices is questionable, as the order does not establish their admissibility or address the lack of evidence for raw material purchases. The use of the 'Parrot' brand name, previously owned by the defunct Premier Fireworks, cannot be grounds for denying SSI exemption. The confisca..... en-us Thu, 22 Aug 2024 09:07:05 +0530 Thu, 22 Aug 2024 09:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80586 The case pertains to the clandestine removal of fireworks, denial of SSI exemption, and clubbing of clearances by the department. The key points are: The allegation that the partnership firm continued after the father's death is erroneous, as there is no evidence of the sons agreeing to constitute a new partnership. Both sons independently manufactured and sold fireworks from separate sheds, entitling them to SSI exemption. The department's reliance on 711 seized invoices is questionable, as the order does not establish their admissibility or address the lack of evidence for raw material purchases. The use of the 'Parrot' brand name, previously owned by the defunct Premier Fireworks, cannot be grounds for denying SSI exemption. The confisca..... Highlights Central Excise Thu, 22 Aug 2024 09:07:05 +0530 https://www.taxtmi.com/highlights?id=80586