https://www.taxtmi.com/caselaws?id=772148 CESTAT Allahabad allowed the appeal challenging denial of SSI exemption under N/N.8/2003-CE. Revenue alleged clandestine manufacture and clearance of pesticides and organic manure exceeding prescribed limits, leading to exemption denial and duty demand. The tribunal found Revenue failed to provide corroborative material beyond statements and sale details to substantiate alleged clandestine clearances. Without sufficient tangible evidence proving excess clearances, the charge of clandestine removal could not be sustained. Consequently, denial of exemption based on alleged aggregate clearances exceeding notification limits was set aside, and duty demand was quashed. en-us Fri, 02 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772148 CESTAT Allahabad allowed the appeal challenging denial of SSI exemption under N/N.8/2003-CE. Revenue alleged clandestine manufacture and clearance of pesticides and organic manure exceeding prescribed limits, leading to exemption denial and duty demand. The tribunal found Revenue failed to provide corroborative material beyond statements and sale details to substantiate alleged clandestine clearances. Without sufficient tangible evidence proving excess clearances, the charge of clandestine removal could not be sustained. Consequently, denial of exemption based on alleged aggregate clearances exceeding notification limits was set aside, and duty demand was quashed. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772148