https://www.taxtmi.com/caselaws?id=775572 The CESTAT Kolkata allowed the appeal, holding that the appellant's turnover for the disputed years remained below the prescribed SSI inner limits (Rs. 1 crore or Rs. 1.5 crore as applicable). The Tribunal clarified that payment of Excise Duty on one product does not preclude claiming SSI exemption on another product, provided the total turnover does not exceed the inner limit. The turnover related to branded goods on which duty was paid cannot be aggregated with the appellant's turnover to deny SSI benefits. Consequently, the confirmed demand for Excise Duty was held unsustainable for the years 2007-08, 2008-09, and 2009-10, and the impugned order was set aside. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775572 The CESTAT Kolkata allowed the appeal, holding that the appellant's turnover for the disputed years remained below the prescribed SSI inner limits (Rs. 1 crore or Rs. 1.5 crore as applicable). The Tribunal clarified that payment of Excise Duty on one product does not preclude claiming SSI exemption on another product, provided the total turnover does not exceed the inner limit. The turnover related to branded goods on which duty was paid cannot be aggregated with the appellant's turnover to deny SSI benefits. Consequently, the confirmed demand for Excise Duty was held unsustainable for the years 2007-08, 2008-09, and 2009-10, and the impugned order was set aside. Case-Laws Central Excise Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775572