https://www.taxtmi.com/caselaws?id=789929 SSI exemption was available where contemporaneous records showed both manufacturing sales and trading sales, and traded clearances had to be excluded from the turnover computation. The balance-sheet figures could not be read selectively or on assumptions to treat all clearances as manufactured goods; factual verification of trading activity, manufacturing capacity, infrastructure, and supplier or transporter trails was necessary. On the material discussed, the manufacturing turnover remained within the exemption limit, so the duty demand failed and the connected interest and penalties could not be sustained. en-us Thu, 16 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789929 SSI exemption was available where contemporaneous records showed both manufacturing sales and trading sales, and traded clearances had to be excluded from the turnover computation. The balance-sheet figures could not be read selectively or on assumptions to treat all clearances as manufactured goods; factual verification of trading activity, manufacturing capacity, infrastructure, and supplier or transporter trails was necessary. On the material discussed, the manufacturing turnover remained within the exemption limit, so the duty demand failed and the connected interest and penalties could not be sustained. Case-Laws Central Excise Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789929