https://www.taxtmi.com/caselaws?id=784010 SSI exemption under Notification No. 1/93-CE was unavailable where the aggregate value of clearances in the preceding financial year crossed the prescribed threshold, and a change in manufacturer did not remove that bar. The factory's clearances therefore remained outside the concession and the duty demand was sustained. On penalty, a wrong citation of the applicable rule in the show cause notices did not invalidate proceedings because the operative ingredients and maximum punishment were materially similar, the allegation of penal liability was clear, and no prejudice was shown. The penalty was thus maintainable, but it was reduced from Rs. 6,00,000 to Rs. 4,00,000. en-us Mon, 22 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784010 SSI exemption under Notification No. 1/93-CE was unavailable where the aggregate value of clearances in the preceding financial year crossed the prescribed threshold, and a change in manufacturer did not remove that bar. The factory's clearances therefore remained outside the concession and the duty demand was sustained. On penalty, a wrong citation of the applicable rule in the show cause notices did not invalidate proceedings because the operative ingredients and maximum punishment were materially similar, the allegation of penal liability was clear, and no prejudice was shown. The penalty was thus maintainable, but it was reduced from Rs. 6,00,000 to Rs. 4,00,000. Case-Laws Central Excise Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784010