Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 323 - AT - Central ExciseSSI Exemption - use of Brand name of others - whether the aggregate value of clearance of two products viz. ‘catch covers’ and ‘diaries’ which were cleared by the Appellant affixing the brand name of others be included in the aggregate value of clearance of all excisable goods during the relevant period so as to determine the eligibility of SSI exemption Notification No.8/2003-CE, dt.01.03.2003, as amended? HELD THAT:- The value of ‘catch cover’ cannot be included in the aggregate value of clearance in computing the aggregate value of clearance to extend the benefit of SSI exemption during the relevant period. The value of aggregate clearance of diaries be included in computing the exemption limit prescribed under Notification No.8/2003-CE, dt.01.03.2003 for the period in question - the matter is remanded to the Adjudicating authority to determine the aggregate value of clearance and re-compute the demand with interest and penalty - Appeal allowed by way of remand.
|