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2018 (10) TMI 457 - AT - Central ExciseDutiability/marketibility - intermediate products in manufacture for the exempted goods - suppression of facts - Held that:- It is the fact that the plastic jars which are manufactured by them is branded with Suruchi brand and cannot have independent marketability of itself - in various case laws also it is clearly held that it intermediate product do not have the marketability then the same case be subjected to excise duty. As per the case records there does not appear to be a deliberate intention by appellant to suppress any material facts from the Department. They were under the bona fide belief that they do not come under the purview of Central Excise as their turnover is less than the exemption limit as specified under the Notification 8/2003. On account of the marketability, limitation and the limit of small exemption Notification No.8/2003, the appellant is entitled for the benefit as claimed by them, and therefore, the impugned order is not sustainable and being set aside - appeal allowed - decided in favor of appellant.
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