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2015 (4) TMI 275 - CESTAT BANGALOREDenial of SSI exemption - Notification No.8/2003-CE dt. 01/03/2003 - Invocation of extended period of limitation - case of the Revenue is that plastic bottles were not specified for SSI benefit during the period of dispute - Held that:- appellant believed bona fide that the subject goods were specified for SSI purpose during the material period. Such belief is said to have been occasioned by the Board s Circular No.71/71/94-CX dt. 27/10/1994 wherein it had been clarified that, so long as the branded castings were supplied to the customer for further manufacture and were not otherwise traded, the benefit of SSI exemption in such cases should not be denied merely on the ground that it was bearing the brand name of another unit. The learned counsel points out that this Circular was withdrawn only on 01/09/2008 vide Circular No.354/124/2008-TRU - good case for the appellant on the ground of limitation as well inasmuch as the circumstances stated by the learned counsel appear to have made them believe that the benefit of Notification No.8/2003-CE as amended was admissible to them in respect of plastic bottles which were cleared under Shalimar brand during the material period. Hence there will be waiver and stay as prayed for. - Stay granted.
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