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Central Excise - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Maintainability of appeal before High Court - SSI Exemption - ...

Central Excise

June 6, 2013

Maintainability of appeal before High Court - SSI Exemption - whether issue of SSI exemption is an issue of determination of rate of duty - Held yes, appeal not maintainable before HC - HC

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  2. SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets

  3. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

  4. SSI exemption - use of brand name and the logo belonging to others - they have concealed the factual information from the department and therefore they are not entitle...

  5. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

  6. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

  7. Small scale (SSI) exemption - initial clearances at full rate of duty will not result in denial of SSI Exemption benefit for the entire period - AT

  8. SSI Exemption - Whether branded goods should be clubbed with unbranded goods for the purpose ssi exemption - held no - AT

  9. SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT

  10. SSI exemption - appellant herein cannot be denied the benefit of SSI notification on the ground that the brand Que is not registered in their name - AT

 

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