Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 497 - AT - Central ExciseSSI exemption - Limitation - Penalty u/s 11AC - Use of Brand name of another person - Appellant had also procured reprocessed granules without bills to enable it to manufacture goods and clear the same without sales bills/invoices - No rebuttible evidence could be led by the Appellant to prove its claim of no use of brand name nor could it prove that the brand name belonged to it - No credible evidence could be led by the appellant to prove clearances of goods made were in accordance with law and SSI exemption benefit was permissible - Held that:- the Appellant not being found to be eligible for SSI exemption as the goods, manufactured and cleared by it was affixed with brand name of others, the Appellant was rightly made liable to duty u/s 11A of the Act as well as levy of penalty u/s 11AC of the Act - No reduction in imposing penalty is permissible since intention to evade duty was proved in its case calling for such imposition which should be equal to the amount of duty evaded irrespective of part of duty paid before issuance of show cause notice.
|