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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Tribunal Rules Company Not Manufacturer, Upholds SSI Exemption, Nullifies Penalties for Sealing Machines Case.

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Full Text of the Document

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....The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs claimed SSI exemption under Notification No. 08/2003-CE, with clearances below Rs. 150 lakhs. Revenue alleged DMUs were dummy units created and controlled by Sepack to claim SSI exemption benefit. Revenue contended sealing machines attained marketable character after quality checking, branding, labeling, and warranty processes by Sepack, making Sepack the manufacturer. The Tribunal observed DMUs existed physically, with commercial negotiations between Sepack and DMUs for cost optimization. DMUs supplied complete sealing machines to Sepack, which only inspected, branded, packed.........

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