Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 321 - AT - Central ExciseSSI Exemption - Use of Brand name of others - Held that:- The Appellate Commissioner vide his order dt. 31.08.2006 had denied the SSI exemption on the goods bearing brand name ‘Rifox’ and had sent the case back to the adjudicating authority only for limited purpose i.e to compute the demand on the goods bearing said brand name. The said order of Commissioner (Appeals) denying SSI Exemption to goods bearing brand name ‘RIFOX’ was not challenged by the Appellant before CESTAT and has thus attained finality. The Commissioner (Appeals) has rightly rejected the appeal filed by the Appellant on the ground that the Appellant should have approached the CESTAT against order-in-appeal dt. 31.08.2006. He also held that the Appellant in previous round of proceedings before the Commissioner (Appeals) nowhere stated that they used brand name ‘Rifox India’ and the evidence produced by them before him is afterthought - Once the Appellant chose not to file appeal against Order-in-Appeal dt. 31.08.2006 when the case was decided against them and the matter was remanded to the adjudicating authority only for limited purpose of recalculation of demand, they cannot challenge the merits in appeal before Commissioner (Appeals) as the Order-in-appeal has attained finality. Appeal dismissed - decided against appellant.
|