https://www.taxtmi.com/caselaws?id=764472 CESTAT Chennai allowed the appeal by way of remand. The tribunal held that the appellant's use of brand name "SaBari" was fortuitous without intention to establish connection with other businesses, entitling them to SSI exemption under Notification 8/2003-CE. The matter was remanded to original authority for duty quantification allowing SSI exemption benefits. Extended limitation period invocation was unjustified, restricting demand to normal period only. Interest under Section 11AB of Central Excise Act applicable on recalculated duty. All penalties on appellant and managing director were set aside. en-us Fri, 10 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764472 CESTAT Chennai allowed the appeal by way of remand. The tribunal held that the appellant's use of brand name "SaBari" was fortuitous without intention to establish connection with other businesses, entitling them to SSI exemption under Notification 8/2003-CE. The matter was remanded to original authority for duty quantification allowing SSI exemption benefits. Extended limitation period invocation was unjustified, restricting demand to normal period only. Interest under Section 11AB of Central Excise Act applicable on recalculated duty. All penalties on appellant and managing director were set aside. Case-Laws Central Excise Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764472