GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 1051 - SUPREME COURT

2015 (8) TMI 1051 - SUPREME COURT - 2015 (321) E.L.T. 180 (SC) - Benefit of SSI exemption - Use of brand name of others - Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated 2-6-1998 and 8/99, dated 28-2-1999, from 1-4-1999 - Respondent is using symbol/monogram on packing material in which finished products are packed - Held that:- Revenue, has submitted that the case of the Revenue is that in order to avail the benefit of the aforesaid Notification and to claim the SSI exemption, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

larly going by the allegations made in the show cause notice, insofar as the present case is concerned, the Revenue cannot succeed. - Decided against Revenue. - Civil Appeal Nos. 5643-5645 of 2004 - Dated:- 13-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri K. Radhakrishnan, Senior Advocate, B.V. Niren, Ritesh Kumar and B. Krishna Prasad, Advocates, for the Appellant. Shri V. Sridharan, Senior Advocates, M.P. Devanath, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramchandran, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt is using symbol/monogram on packing material in which finished products are packed. The monogram used by all units of Sanghi Group of Industries is available on the letter pads of all these units which are not entitled to the benefit of SSI exemption. The Assistant Commissioner vide order dated 3-2-2000 confirmed the demand and imposed a penalty of ₹ 2,50,000/-. The Commissioner in appeals vide order dated 23-4-2001 set aside the above order holding that the monogram was only a house ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version