https://www.taxtmi.com/caselaws?id=769787 CESTAT Kolkata allowed the appeal challenging Central Excise duty demand on freight, interest and penalty. The Department sought to club trading purchases from another company with appellant's manufacturing clearances to deny SSI exemption. The tribunal found no evidence establishing the supplier as a dummy unit of appellant. Since Department failed to prove trading value should be included with manufactured goods, the duty demand was unsustainable. Consequently, interest and penalty demands also failed. The impugned order was set aside with consequential relief. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769787 CESTAT Kolkata allowed the appeal challenging Central Excise duty demand on freight, interest and penalty. The Department sought to club trading purchases from another company with appellant's manufacturing clearances to deny SSI exemption. The tribunal found no evidence establishing the supplier as a dummy unit of appellant. Since Department failed to prove trading value should be included with manufactured goods, the duty demand was unsustainable. Consequently, interest and penalty demands also failed. The impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769787