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2016 (12) TMI 1679 - CESTAT MUMBAISSI exemption - confiscation of goods on the ground that certain goods not covered by the exemption notification - Held that: - since the appellant is otherwise eligible for SSI exemption, they were not required to obtain any registration. One of the item was not excluded from the exemption notification however the appellant was of bona fide belief that there unit itself is exempted under SSI exemption. In our opinion bona fide belief cannot be doubted for the reason that except the aforesaid goods, all other goods were under exemption. Just because the exemption notification is not applicable on one particular product, the said goods lying within the factory should not be confiscated - appeal allowed.
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