https://www.taxtmi.com/caselaws?id=787833 SSI exemption and clubbing of clearances were remanded because the assessee's challenge on the underlying issue was already pending before the Supreme Court, so final consideration was deferred until that decision. Penalties under the Central Excise Rules were sustained as deleted because the demand had been confined to the normal period and there was no suppression of facts; in the absence of the statutory foundation for Section 11AC, the ingredients for penalty under Rule 173Q and Rule 25 were not made out. The matter was therefore sent back for fresh consideration on the assessee's side, while the penalty relief was upheld. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787833 SSI exemption and clubbing of clearances were remanded because the assessee's challenge on the underlying issue was already pending before the Supreme Court, so final consideration was deferred until that decision. Penalties under the Central Excise Rules were sustained as deleted because the demand had been confined to the normal period and there was no suppression of facts; in the absence of the statutory foundation for Section 11AC, the ingredients for penalty under Rule 173Q and Rule 25 were not made out. The matter was therefore sent back for fresh consideration on the assessee's side, while the penalty relief was upheld. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787833