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Commissioner of Central Excise, Delhi-I Versus Hindustan Machines & Ors.

2015 (9) TMI 249 - DELHI HIGH COURT

SSI Exemption - Use of brand name - significance of evidence - Held that:- The impugned order has discussed in a great detail the inter-relationship between HM and its sister concerns which were also issued a show cause notice by the Department alleging that they had misutilised the exemption under the aforementioned notification and were involved in clandestine removal with a view to evading excise duty. The entire case of the Department hinged upon a single document stated to have recovered fr .....

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In the absence of any evidence except the single document, which had no description of the goods, the third member to whom the matter was referred was justified in concluding the said document purporting to be a sales statement “cannot be treated as containing the figures of sale of Maharaja brand mixer-grinders manufactured and cleared by HM during 1987”. It was also rightly observed that while the document at best gives rise to doubts about the claim of HM regarding their eligibility for SSI .....

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577 days in filing the present appeal challenging the final order dated 14th February 2013 of the Central Excise & Service Tax Appellate Tribunal ( CESTAT ) in Appeal Nos. E/1976-1984/2005 & E/2549-2551/2005. The application for condonation of delay is in three paragraphs. The only reason which is offered for the extraordinary delay is contained in para 2 which reads as under: 2. That the certified copy of impugned CESTAT final order dated 14th February 2013 was received by the Appellant .....

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tmaster General v. Living Media India Limited (2012) 3 SCC 563 where it was observed as under: In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for process. The government departments are under a special obligation to ensure that they perform their duties .....

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e have been set out in detail in the order-in-original No. 72 of 2005 dated 14th March 2005 of the Commissioner, Central Excise as well as in the impugned final order of the third Member of the CESTAT to whom the matter was referred upon a difference of opinion between the Judicial Member (who held in favour of the Assessee) and the Technical Member (who held in favour of the Department). 6. The central question revolves around the availing of exemption by small-scale industry in terms of Notifi .....

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were involved in clandestine removal with a view to evading excise duty. The entire case of the Department hinged upon a single document stated to have recovered from one of the marketing companies namely Technocrat Marketing P. Ltd. ( TMPL ). It is seen from the impugned order the third member that the said document did not mention the nature of the goods, i.e., whether the goods were mixer-grinder, electric press or toasters which were being manufactured by HM and the other sister concerns. T .....

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