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2011 (8) TMI 105 - HC - Central ExciseWrong availment of SSI exemption - appeal against the order of settlement commission - The Settlement Commission opined that since the petitioner was neither registered with the Central Excise Department, nor did they file any declaration or return during the relevant period, they were not eligible to the benefit of the aforesaid exemptions for SSI units with regard to the goods of the brand name Kalsi . It was observed that the brand name Kalsi was owned by another person - petitioner contended that the applicant was using brand names owned by the same family and were under the impression that the benefits of the said exemptions for SSI units were available - Held that - the order passed by the Settlement Commission is absolutely defensible and there is no warrant to interfere with the same
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