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2015 (5) TMI 21 - AT - Central ExciseDenial of SSI Exemption - Manufacture of branded goods - Held that:- Unbranded goods shall not result in denial of SSI exemption. There is nothing apparent from show-cause notice demonstrating that the respondent was instrumentality of the group company to claim SSI exemption. In absence of corporate veil being lifted by the show-cause notice itself that fails to provide a basis for adjudication. Accordingly, entire adjudication fails to stand. Therefore, order of both the authorities sustain and Revenue appeal is dismissed accordingly. - Decided against Revenue.
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