https://www.taxtmi.com/caselaws?id=789926 SSI exemption could not be denied to an entity that was not made a noticee in the show cause notice, and clubbing its clearances with those of the noticee was beyond the scope of the proceedings. Because the clubbing itself was unsustainable in law, the duty demand raised on that basis could not be maintained. The consequential interest and penalties also fell with the main demand, as they were founded on the same defective premise. The appeals were therefore allowed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789926 SSI exemption could not be denied to an entity that was not made a noticee in the show cause notice, and clubbing its clearances with those of the noticee was beyond the scope of the proceedings. Because the clubbing itself was unsustainable in law, the duty demand raised on that basis could not be maintained. The consequential interest and penalties also fell with the main demand, as they were founded on the same defective premise. The appeals were therefore allowed. Case-Laws Central Excise Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789926