Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1377 - AT - Central ExciseSSI Exemption - the appellants goods are specified goods bearing the brand name of M/s. Advantech Co. Ltd., Taiwan - N/N. 8/2003 dated 1.3.2003 - time limitation - Held that:- The appellant is registered with the department and availing the SSI exemption, so, the appellant is entitled to SSI exemption and cum duty subject to the satisfaction of the lower authorities - matter remanded to the original authority for the limited purpose to verify the genuineness of the cenvat credit and cum duty and decide the issue denovo - matter on remand. Time Limitation - Held that:- The finding of the Additional Commissioner mentioned in the Order-in-Original at para 10.3, is sustained without repeating the same. Appeal allowed by way of remand.
|