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2015 (9) TMI 1319 - AT - Central ExciseDenial of SSI Exemption - Enhancement in aggregate value of clearances for the purposes of Notification No.8/2003-CE - Held that:- In the grounds of appeal the Revenue is silent about clear findings of ld. Commissioner (Appeals) in the impugned order regarding the Respondent clearing body built Motor Vehicles with the brand name of TATA to the Regional Sales Office of TATA Motors.Accordingly, the value of branded Motor Vehicle Bodies is not includible in arriving at aggregate value of first clearance of specified goods.He also recorded that value of all excisable goods cleared other than branded goods upto 28.4.2004 comes to ₹ 10,40,542 accordingly he held the demand is unsustainable - Decided against Revenue.
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