Oversight of SSI Exemption: CESTAT Directs Re-adjudication

Paras Founders & Engineers Vs C.C.E. (CESTAT Ahmedabad) The recent order from the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad sheds light on an oversight regarding the Small Scale Industries (SSI) exemption. In the case of Paras Founders & Engineers vs. C.C.E.-Ahmedabad-I, the appellant, engaged in casting on job work and self-manufacture, faced a demand for excise duty. The contention arose from the principal manufacturer’s failure to account for job work goods. The tribunal, acknowledging procedural nuances and the SSI exemption, has directed a re-adj...