2017 (10) TMI 215 - SCH - Central Excise

SSI exemption - use of brand name - Notification No. 8/2003-CE - exclusion of export turnover - the decision in the case of M/s Himgiri Plastics Sh. Joginder Kumar Talwar Partner Sh. Sanjeev Talwar Partner M/s Himalayan Poly Colours Smt. Neelam Talwar Partner M/s Himalayan Poly Colours Smt. Rimmi Talwar Partner - M/s Himalayan Poly Colours Sh. Puneet Talwar Versus CCE Delhi 2016 (11) TMI 228 - CESTAT NEW DELHI contested where it was held that The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal entities for SSI exemption then use of common brand bane will deprive atleast one of them from SSI exemption - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.

Summary

The Supreme Court dismissed civil appeals after hearing the appellant's counsel and finding no reason to interfere with the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal.