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2019 (3) TMI 1790 - CESTAT ALLAHABADSSI exemption - Clandestine Removal - case of Revenue is that if such clandestinely removed goods are added in the value of clearances of M/s Kanpur Plast Industries, the same would increase the total clearances available in terms of SSI exemption - HELD THAT:- In the present case the Revenue has seized and finally confiscated the seized goods on the sole ground that they were removed clandestinely by M/s Kanpur Plast Industries and if the value of the same is included in the clearance value of M/s Kanpur Plast they would have crossed the exemption limit. There is no justification to confiscate the goods or to impose penalty upon the present appellant - Appeal allowed - decided in favor of appellant.
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