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2018 (3) TMI 1540 - CESTAT ALLAHABADSSI Exemption - use of brand name - Revenue entertained a view that as the appellant used the brand name of LIC they were not entitled to avail the SSI notification benefits - Held that: - the definition of brand name is not satisfied and the provision of clause 4 of the notification would not apply - Such dairies are being manufactured by the appellant under the job work on orders of LIC which were meant to be used as gifts by LIC and it cannot be said that the appellant has manufactured the same with the brand name of another person. Time Limitation - Held that: - the demand is hit by time bar inasmuch as the fact of appellant having manufactured dairies was disclosed to the Revenue well in advance. Appeal allowed - decided in favor of appellant.
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