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2015 (8) TMI 1051 - SC - Central ExciseBenefit of SSI exemption - Use of brand name of others - Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated 2-6-1998 and 8/99, dated 28-2-1999, from 1-4-1999 - Respondent is using symbol/monogram on packing material in which finished products are packed - Held that:- Revenue, has submitted that the case of the Revenue is that in order to avail the benefit of the aforesaid Notification and to claim the SSI exemption, the Sanghi Group of Companies floated the respondent-company and allowed it to use the said mark/monogram. To put it otherwise, the submission is that it is a camouflage adopted by the respondent to wrongly avail the benefit. However, we find that no such case was set up in the show cause notice issued by the authorities and therefore, such a plea cannot be allowed to be used for the first time in the present appeal, more so, when it is a pure question of fact. Keeping in view the aforesaid, particularly going by the allegations made in the show cause notice, insofar as the present case is concerned, the Revenue cannot succeed. - Decided against Revenue.
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