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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

SSI exemption - use of brand name of others - , the appellant ...


Appellant's Non-Disclosure of Brand Use Triggers Extended Duty Period u/s 11A(1) of Central Excise Act.

February 18, 2017

Case Laws     Central Excise     AT

SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT

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