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2015 (9) TMI 1318 - AT - Central ExciseDenial of SSI Exemption - Notification No. 8/2002-CE - Whether the respondent is correct in paying full Central Excise duty in respect of PD Pumps on the ground that these were with the brand name of another person - Held that:- Revenues view is that the value of PD Pumps are also to be added to arrive at the SSI exemption limit. We find that the learned Commissioner (Appeals) examined in detail these issues and arrived at the categorical conclusion that the brand name Kalsi used by the respondent for PD Pumps belongs to M/s Kalsi Metal Works, Jallandhar only and that being the case no SSI exemption is applicable in respect of such goods. There is no evidence on record to show that the brand name Kalsi for PD Pumps and spares thereof belonged to the respondent. Regarding classification for sales tax purpose, the learned Commissioner (Appeals) also given his finding discounting the Revenues view. As such, we find no reason to disagree with the findings of the lower Appellate Authority - Decided against Revenue.
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