SSI Exemption - proof of trading activity - since the Department ...

Central Excise

April 19, 2017

SSI Exemption - proof of trading activity - since the Department had established the prima-facie case on the basis of seized private records and investigation carried out with the buyers and the statement of the sole proprietor, the onus was on the appellant to show the substantive proof of trading - demand confirmed - AT

View Source

← Previous Next →

SSI Exemption - proof of trading activity - since the Department ...

Central Excise

April 19, 2017

You may also like:

CENVAT credit - Trading activity - Duty demand - Knowledge/awareness of the department is not a relevant factor for invoking extended period of time - prima facie case...

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

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...

SSI Exemption – there were different views during the period prior to that date - Prima facie extended period could not have been invoked - AT

SSI Exemption Benefit – calculation of turnover of 1.5 crore and 4.0 crore - Clubbing of clearance - Larger bench decision by majority - Prima facie case is against the...

SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the...

SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT

SSI Exemption - Use of third party trademarks - whether marks have to be treated as trade name or brand names belonging to other persons - Held Yes - AT

SSI Exemption - Use of logo of other company - demand of duty on traded goods also - orders passed by the lower authorities are absurd orders with zero application of mind - AT

Quick Updates: