2010 (10) TMI 1031 - SCH - Central Excise

SSI Exemption - appellants file declaration and sent under Postal Certificate to the concerned Assistant Commissioner - the decision in the case of SWIFT FINVEST PVT. LTD. Versus COMMISSIONER OF C. EX., JAIPUR-I 2010 (2) TMI 621 - CESTAT, NEW DELHI contested, where it was held that compliance of condition cannot be by mere sending a declaration under Postal Certificate, but it need to be submitted to the concerned officers as he was empowered to call for further information or documents as may be necessary to get himself satisfied about the claim made by the manufacturer - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court dismissed the appeal in the case with citation 2010 (10) TMI 1031 - SC. The judgment was given by Dr. Mukundakam Sharma and Anil R. Dave, JJ.