CESTAT Allowed SSI Exemption for Failure to Distinguish Trading from Manufacturing Sales

Hightension Electrical Equipments Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) The appeals arise from an order confirming central excise duty demand of Rs. 3,19,84,038 (including cess), along with interest and penalties, against the appellant-company for the period April 2009 to March 2013, along with a penalty on its Director. The appellant-company was engaged in manufacturing and trading electrical overhead materials and hardware fittings used in transmission lines. It availed Small Scale Industry (SSI) exemption and maintained that it manufactured some goods while procuring ...