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2008 (8) TMI 683 - AT - Central Excise
The Appellate Tribunal CESTAT, Chennai found a prima facie case for the appellants against the demand of duty of Rs. 28,99,847/- raised on them for the period October 2001 to August 2006. The appellants had already paid Rs. 4 lakhs. Their claim is based on Circular No. 71/71/94-CX dated 27-10-1994, which held that the SSI exemption cannot be denied to a manufacturer of goods supplied to manufacturers of castings if the goods were affixed with a brandname having no significance to the buyer. Waiver of predeposit and stay of recovery granted for duty and penalty amounts.
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