https://www.taxtmi.com/caselaws?id=760738 The CESTAT New Delhi allowed the appeal regarding SSI exemption for soya nuts and wheat puffs. The appellant cleared goods mainly to ICDS which were separately exempted, and these had to be excluded from aggregate clearance value calculations. After deducting ICDS supplies, the remaining dutiable goods value never exceeded Rs. 7.5 lakhs in any financial year. Since clearances stayed below the threshold limit, the registration condition under SSI exemption notifications did not apply. The tribunal held the appellant was entitled to SSI exemption, set aside the duty demand and penalties, and allowed the appeal. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760738 The CESTAT New Delhi allowed the appeal regarding SSI exemption for soya nuts and wheat puffs. The appellant cleared goods mainly to ICDS which were separately exempted, and these had to be excluded from aggregate clearance value calculations. After deducting ICDS supplies, the remaining dutiable goods value never exceeded Rs. 7.5 lakhs in any financial year. Since clearances stayed below the threshold limit, the registration condition under SSI exemption notifications did not apply. The tribunal held the appellant was entitled to SSI exemption, set aside the duty demand and penalties, and allowed the appeal. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760738