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

2015 (10) TMI 1988 - CESTAT AHMEDABAD

2015 (10) TMI 1988 - CESTAT AHMEDABAD - TMI - SSI Exemption - clearance of the goods, bearing in the brand name of the loan licensees - Clubbing of clearances - Held that:- assessee paid the duty on the goods bearing brand name of the loan licensees. - Duty paid on the branded goods is more than duty now being demanded, should neutralize entire demand required to be verified and matter was remanded. - In the case of Pharmanza (India) (2009 (1) TMI 556 - CESTAT, AHMEDABAD), the Tribunal dropped t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ant For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. 2. The assessee was engaged in manufacture of Medicaments on their own account as well as for various licensees. They cleared the goods, bearing in the brand name of the loan licensees and paid duty. They also availed benefit of the SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 in re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

khs. 4. The Adjudicating Authority confirmed the demand of duty of ₹ 4,48,180.00 alongwith interest and imposed penalty. By the impugned order, the Commissioner (Appeals) dropped the demand of duty alongwith interest for the extended period of limitation and reduced the amount of penalty. Revenue filed appeal for invokation of extended period of limitation. The assessee also filed appeal against the impugned order. 5. After hearing both the sides and on perusal of the records, we find that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al Excise 2009 (237) E.L.T. 405 (Tri.-Ahmd) (b) 2009 (235) E.L.T. 785 (Guj.) Creative Enterprises. However, on 08.07.2009 the Hon ble Supreme Court after condoning the delay dismissed the petition for Special Civil Leave to Appeal (Civil) No. CC 7182 of 2009 filed by Commissioner of Central Excise and Customs, Surat-II-Commissioner vs. Creative Enterprises-2009 (243) E.L.T. A120 (S.C.) (c) Commissioner of Central Excise vs. Ajinkya Enterprises 2013 (294) E.L.T. 203 (Bom.) (d) Commissioner of Cen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tation, he submits that the reasoning adopted by Commissioner that the appellants has suppressed the fact that their factory was located in rural area, cannot be upheld inasmuch as the said fact is not capable of being suppressed. Revenue was very well aware of location of their factory and as such, it cannot be said that there was any suppression on their part. Arguing on merit, learned advocate has drawn our attention to the earlier order passed by the Tribunal in case of M/s. Kline Chemicals .....

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