Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 690 - CESTAT, MUMBAIConfiscation - SSI Exemption Notification (No. 8/2000-CE dated 1.3.2000) - Suppression of facts - Rule 173Q of the Central Excise Rules, 1944, - ssessee conveyed to the Range Superintendent their intention to setup a manufacturing plant for manufacturing goods specified for SSI exemption - It appears from the records that the crucial fact that the goods were intended to be cleared under the brand name belonging to the German company was not disclosed to the department before the period of dispute - The expression used in the notification was 'brand name belonging to another person', which meant that the brand name should be owned by another person - It is also not in dispute that the German company has got the brand name registered in their name in India - Decided against the assessee Regarding redemption fine - in the circumstances of this case, the minimum fine of Rs 5000/- will serve the purpose - Appeal is disposed of
|