Excise SSI Exemption cannot be Revived despite After Ownership Change Once Turnover Limit Crossed

Pankil Textiles Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The appeal arose from an order dated 20.08.2013 passed by the Commissioner (Appeals), which upheld the adjudication order dated 28.02.2011 denying Small Scale Industry (SSI) concessional duty benefits and confirming demand of duty, interest, and penalty against the appellant for the period November 1996 to March 1997. The factual background shows that the earlier manufacturer, M/s. Pimtex Texturising Private Limited (PTPL), operated two units at Surat and Kim. During the financial year 1995–96, PTPL’s aggregate t...