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2017 (8) TMI 62 - AT - Central ExciseSSI exemption - valuation - brand name of others - N/N. 8/2001-CE dated 01.03.2001, 9/2002-CE dated 01.03.2002 and 9/2003-CE dated 01.03.2003 - Revenue felt that the appellants have wrongly availed the benefit of these notification, and that the valuation of goods cleared to their related person M/s. SEPL was also not done as per valuation Rules - Held that: - Once a finding is given that the goods bear the brand name of another ,the SSI exemption is not attracted and the value of clearances of such branded goods cannot be added to arrive at the aggregate value of clearances. SSI exemption - undervaluation - the department has alleged that there was the appellants is a partnership firm with Sh. Nathu Ram Goel, Sh. Sushil Kumar Goel and Madan Gopal as its partners. They are selling their goods to M/s. SPEL which also have Sh. Nathu Ram Goel and Sh. Sushil Kumar Goel as Directors. - Held that: - nothing was brought on record which would show that the price charged by the appellants from SEPL was obviously different from those charged from other buyers. Besides, the department could not show mutuality of interest or the money flow back between the different entities in question to establish that they are related concerns. Hence, there is no infirmity in the findings of Commissioner (Appeals) on this count. Appeal dismissed - decided against Revenue.
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