ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 26.07.2025
CESTAT Kolkata Allows SSI Exemption
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, recently delivered a significant judgment in the case of M/s. Switz Foods Pvt. β Ltd. regarding the applicability of Small Scale Industry (SSI) exemption under Notification No. β 8/2003-CE. This case highlights critical aspects of excise duty compliance and the interpretation of SSI exemption provisions. β
Background of the Case
M/s. Switz Foods Pvt. β Ltd., a manufacturer of cakes, cookies, and pastries under their own brands βFresh Bakeβ and βBake Shop,β also undertook job work for the βMonginisβ brand. β While they paid excise duty on Monginis-branded goods, they claimed SSI exemption for their Bake Shop products, citing turnover below the threshold limit. β However, the Revenue issued a Show Cause Notice (SCN) alleging non-compliance with SSI exemption rules and demanded excise duty along with penalties.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Kolkata
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