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2017 (5) TMI 1018 - AT - Central ExciseSSI exemption - use of brand name of others - N/N. 8/99-CE - denial of benefit of N/N. 67/95-CE dated 16.3.1995 on the ground that the black and White TV which is final product manufactured by the appellant is exempted from payment of duty and these TV cabinets have been captively consumed by the appellants which are dutiable - Held that: - As the adjudicating authority has not examined the issue on the basis of existing law or existing N/N. 8/99-CE dated 29.2.1999. Therefore, impugned order is contrary to the law - matter is remanded back to the adjudicating authority for fresh adjudication to examine the issue in terms of N/N. 8/99-CE dated 29.2.1999 - appeal allowed by way of remand.
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