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2017 (1) TMI 371 - AT - Central ExciseSSI exemption - use of brand name of others - Held that: - the appellant did not support their plea in the appeal to the effect that they have not manufactured and cleared goods with the brand name of another person. Overwhelming evidence as recorded by the lower authorities has not been rebutted effectively by the appellant - reliance placed in the case of Meghraj Biscuits Industries Ltd. vs. CCE, U.P. [2007 (3) TMI 5 - SUPREME COURT OF INDIA] where it was held that the burden is on the assessee to satisfy the adjudicating authority that there was no intention of indicating a connection of goods of assessee with another person - appeal dismissed - decided against appellant.
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