|Custom, Excise & Service Tax Tribunal
SSI Exemption | Brand Name Use Does Not Invalidate Eligibility; Demand Invalid Without Physical Stock Verification : CESTAT Kolkata
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.