https://www.taxtmi.com/caselaws?id=775710 The CESTAT upheld that pharmaceutical preparations sold under brand names of others do not qualify for SSI exemption under N/N 8/2003-CE. The appellant's failure to register or file returns and concealment of manufacturing goods with others' brand names justified invocation of the extended limitation period under section 11A(4). Consequently, the mandatory penalty under section 11AC was upheld, while the penalty under Rule 27 was set aside as redundant. Penalty under Rule 26 imposed on the individual was also quashed due to lack of confiscation or issuance of invoices without supply. The appeal was allowed in part. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775710 The CESTAT upheld that pharmaceutical preparations sold under brand names of others do not qualify for SSI exemption under N/N 8/2003-CE. The appellant's failure to register or file returns and concealment of manufacturing goods with others' brand names justified invocation of the extended limitation period under section 11A(4). Consequently, the mandatory penalty under section 11AC was upheld, while the penalty under Rule 27 was set aside as redundant. Penalty under Rule 26 imposed on the individual was also quashed due to lack of confiscation or issuance of invoices without supply. The appeal was allowed in part. Case-Laws Central Excise Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775710