2015 (10) TMI 431 - SCH - Central Excise

Denial of SSI Exemption - Brand name/logo of buyers - Supreme Court dismissed the appeal of the assessee holding the appeal is covered against the appellant in the case of Kohinoor Elastics Pvt. Ltd. v. Commissioner of Central Excise, Indore, 2005 (8) TMI 115 - SUPREME COURT OF INDIA . The appeal was filed against the decision of Tribunal 2004 (8) TMI 497 - CESTAT, MUMBAI ; wherein tribunal held that issue is no longer res integra, having settled by the Supreme Courts decisions in the case of Rukmani Pakkwell Traders 2004 (2) TMI 69 - SUPREME COURT OF INDIA & CCE v. Mahaan Dairies 2004 (2) TMI 73 - SUPREME COURT OF INDIA The Apex Court has in Rukmani Pakkwell Traders case 2004 (2) TMI 69 - SUPREME COURT OF INDIA .

Summary

Summary: The Supreme Court dismissed the appeal as the issue raised was already decided against the appellant in the case of Kohinoor Elastics Pvt. Ltd. v. Commissioner of Central Excise, Indore, 2005.