Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 146 - AT - Central ExciseSSI exemption – demand on ground of use of brand name of others - no brand name was affixed on the goods, nor was any brand name affixed on the cartons which were used as packing material for the goods - assessee had availed the benefit of SSI exemption notification after filing the requisite declaration with the department - assessee’s plea of bona fide belief that they were not barred from availing SSI benefit stands proved – hence larger period is not invocable – demand is time barred
|