https://www.taxtmi.com/caselaws?id=761217 CESTAT Allahabad dismissed the Department's appeal regarding SSI exemption under Notification No.10/2006-CE for misclassified goods including kitchen/tableware, toilet items, SS boxes, sigree/tandoor and brass knobs. The appeal was filed without proper application of mind as the original order clearly explained the methodology for quantifying amounts prior to 2011. The disputed demand of Rs.48,35,361/- fell below the monetary threshold for tribunal appeals, making it non-maintainable. The Department failed to provide alternative computation methods or evidence proving the commissioner's calculations were incorrect. The adjudicating authority reasonably determined these items were eligible for SSI exemption until March 2011, with no infirmities found in the impugned order. en-us Wed, 06 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761217 CESTAT Allahabad dismissed the Department's appeal regarding SSI exemption under Notification No.10/2006-CE for misclassified goods including kitchen/tableware, toilet items, SS boxes, sigree/tandoor and brass knobs. The appeal was filed without proper application of mind as the original order clearly explained the methodology for quantifying amounts prior to 2011. The disputed demand of Rs.48,35,361/- fell below the monetary threshold for tribunal appeals, making it non-maintainable. The Department failed to provide alternative computation methods or evidence proving the commissioner's calculations were incorrect. The adjudicating authority reasonably determined these items were eligible for SSI exemption until March 2011, with no infirmities found in the impugned order. Case-Laws Central Excise Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761217