Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Delhi-I Versus M/s. Nichi Plast (P) Ltd.

2016 (8) TMI 782 - CESTAT NEW DELHI

SSI Notification No. 9/99-CE - entitlement for benefit - use of brand name of foreign manufacturer - Held that:- as it is seen that, the benefit of small scale exemption notification stands extended to an assessee, where he was using the brand name o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

149 - SUPREME COURT], no merits found in the present appeal of the Revenue. - Decided against the Revenue - Excise Appeal No. 1987/2008-EX[DB] - Final Order No. 52266/2016 - Dated:- 22-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padman .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h the sides duly represented by Shri Yogesh Agarwal, DR for the appellant and Shri Mukul Chandra, Advocate for the respondent, we find that the respondent, who are engaged in the manufacture of first-aid bandages, entered into a contract with the bra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the goods manufactured under the brand name SANI PLAST , Revenue entertained a view that they were using the brand name of the foreign manufacturer and as such were not entitled to the benefit of the small scale exemption notification. 3. Accordingly .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

confirmation of interest and imposition of penalty. On appeal, Commissioner (Appeals) held in favour of the assessee and set aside the demand. Hence, the present appeal by the Revenue. 4. The Revenue is not disputing the fact of assigning of brand na .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation, we reproduce para 3 of the said decision:- As per the Revenue, the respondent is using brand name BILZ of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notification. However, it has come on recor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version