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2017 (5) TMI 1013 - AT - Central ExciseSSI exemption - dummy units - use of brand name - It was alleged that appellant were manufacturing and clearing the goods with brand name of DIGI - Held that: - investigations did not yield any direct evidence linking the products bearing the brand name of M/s.Digicontrols with the clearances made from LEC or KEC and that the goods cleared by the assessee to DIGI clearly mentioned the brand name as "LG 301 Ultra" - the adjudication order not sustainable for the allegation that LEC had cleared goods under the brand name of DIGI. Floating of dummy unit - Held that: - The investigation has miserably failed to establish any financial flow back among the constituent units in the instant case, in these circumstances, the allegation that M/s.KEC is a dummy unit floated by M/s.LEC is not sustainable - M/s.LEC and K/s/KEC are independent entities eligible for their respective SSI exemption limits - penalties also set aside - exemption of SSI allowed. Appeal dismissed - decided against Revenue.
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