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2010 (2) TMI 526 - CESTAT, NEW DELHISSI Exemption - The respondent were availing SSI exemption under Notification No. 175/86-C.E., dated 1-3-86, as amended, and had filed price lists No. 480-481/87 dated 4-4-86 and 207/87, dated 22-6-87, both of which had been provisionally approved by the Jurisdictional Assistant Commissioner vide letter dated 3-8-89. Para 7 of the exemption Notification No. 176/86-C.E. provided that the exemption in this notification was not applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the exemption under this notification. Held that – dispute presently about price list effective from 4.2.94 during period prior to amendment. Statement in revenue’s appeal factually incorrect as provision came not w.e.f. 28.2.93 but w.e.f. 1.3.94 while price list filed prior to 1.3.94. Revenue’s appeal dismissed.
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