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2011 (1) TMI 859 - AT - Central ExciseExemption under Notification No.50/03-CE - Who is required to file the declaration to claim area based exemption - Held that:- in terms of the agreement between M/s. Gillete and M/s. MJ, it is the M/s.Gillete, who is the actual manufacturer, even if the department's allegation is accepted and M/s. MJ is treated as an agent of M/s. Gillete, since any action of an agent is to be treated as the action of the principal and since in this case, it is not disputed that the required declaration had been filed by M/s. MJ, the same will have to be treated as the declaration filed by M/s. Gillete. In view of this, even if the department's allegation that the relationship between M/s. Gillete and M/s. MJ is that of master and servant, is accepted, the exemption under notification no.50/03 can not be denied. - Decided in favour of assessee.
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