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2017 (6) TMI 666 - AT - Central ExciseClandestine manufacture and removal - diesel engine sets - SSI Exemption - Held that: - the dealers have stated that either they have issued only invoices to the farmers to clearing loan from the banks or in most of the cases they have purchased loose kits from the respondent and, thereafter, assembled the same sold to the farmers where the dealers have assembled the diesel engine sets, in that case, dealers became the manufacturer, admittedly no demand notice has been issued to the dealers to pay duty being manufacturer, the proceedings against the respondent is not sustainable - the respondent is entitled for SSI Exemption limit - appeal dismissed - decided against Revenue.
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