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2018 (3) TMI 1910 - AT - Central ExciseSSI Exemption - use of brand name or the goods were unbranded - N/N. 175/86 CE, 1/93 CE dated 28.02.93 and 16/97 CE dated 01.04.1997 - Extended period of limitation - HELD THAT:- Admittedly, in this case, the period involved is 01.04.1994 till 17.10.1997 whereas the show cause notice has been issued on 22.03.1999. In that circumstances, the show cause notice has been issued by invoking extended period of limitation. The extended period of limitation is not invokable in the facts and circumstances of this case. As there were divergent views during the relevant period on the issue of benefit of SSI exemption notification using brand name of other person for different goods. In that circumstance, the whole of the demand is barred by limitation. Appeal is allowed on limitation.
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