Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 225 - CHHATTISGARH HIGH COURTPenalty – denial of benefit of exemption notification - SSI unit manufacturing biscuits in the brand name of “Priya Glucose V” - Since they did not cross the limit of Rs. 30 lacs in 1997-98, as envisages under Notification No. 16/97-C.E., dated 1-4-1997 (Annexure A/3), they did not apply for registration under the Central Excise Law - appellant replied to the aforesaid notice and stated that the Firm was entitled for exemption under the Notification of Annexure A/3 dated 1-4-1997, as being a small scale industry they did not cross the limit of Rs. 30 lacs, their brand name is “Priya Glucose V”, and not “Priya” which is owned by M/s. Priya Food Products Ltd. - Held that:- On comparison of labels of the goods manufactured by the appellant and the goods manufactured by other manufacturers, has observed that “Priya” is written in the same way on the goods of the appellant as written on the goods manufactured by M/s. Priya Food Products Ltd., - to claim benefit of a notification, a party must strictly comply with the terms of the notification. If on wording of the notification, the benefit is not available then by stretching the words of the notification or by adding words to the notification benefit cannot be conferred - in favour of the respondent-department
|