#SSI exemption

CESTAT Chennai ruled that tax authorities cannot aggregate clearances from legally independent units to deny SSI exemption unless each unit receives a separate show cause notice. This upholds natural justice and prevents arbitrary aggregation, protecting small manufacturers from collective liability without individual due process.

CESTAT Kolkata quashes excise demands against small-scale manufacturers for alleged SSI exemption misuse, ruling that mere eye estimation and uncorroborated records cannot substantiate alleged clandestine removal. The decision reinforces that brand name usage alone does not disqualify SSI benefits and mandates physical verification as a non-negotiable condition for any duty demand, protecting genuine small units from arbitrary assessments.

CESTAT Chennai holds that SSI exemption cannot be denied merely because a manufacturer uses a brand name owned by its director or proprietor, absent proof of connection in trade.