Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 951 - AT - Central ExciseSSI Exemption - cross-utilisation of brand names - liability to duty was founded on denial of benefit of the exemption notification to both the manufacturer for cross-utilisation of brand names belonging to each other - HELD THAT:- It is seen from the orders of the original, as well as the first appellate, authority that even despite acknowledgement of the timelines of dutiability, which impacted the quantity, and valuation under section 4A of Central Excise Act, 1944 and specific submission that the imported goods were sold as such, there is a marked absence of any suggestion to segregate the value for determination of liability - It is, therefore, not ascertainable from the record if the imported goods had been segregated, in terms of the claim of the appellants herein that 90% of the goods were branded and that only 10% remained unbranded or of the denial of exemption notification extended to the entire clearance instead of being restricted to goods on which ineligible ‘brand names’ were affixed. The impugned order lacks the base essentials that signify disposal of grounds in appeal - the first appellate authority are directed to hear the matter afresh and pass appropriate orders - appeal allowed by way of remand.
|