Full News
Supreme Court held the matter required fresh consideration by the Tribunal
Supreme Court held the matter required fresh consideration by the Tribunal
Hira Cement, a SSI unit, manufactured cement in Raipur. Show-cause notices were issued. Respondent was held to be not entitled to such exemption. On respondent’s appeal, the Commissioner dropped the proceedings. Supreme Court held that having regard to definition of brand name as contained in Explanation IX to the notification dated 28.2.1993, the matter required fresh consideration by the Tribunal.-900180
- Hira Cement manufactured cement in Raipur.
- It was an SSI unit.
- Show-cause notices were issued upon the Respondent as to why the SSI exemption granted to it should not be disallowed and the duty which was not paid should not be recovered.
- Respondent was held to be not entitled to such exemption.
- On respondent’s appeal, the Commissioner dropped the proceedings inter alia relying on or on the basis of a decision of the Tribunal in Emkay Investment Pvt. Ltd. v. Commissioner.
On appeal, the Supreme Court held as under:
6. Suffice it to say that having regard to the definition of the brand name as contained in Explanation IX to the notification dated 28.2.1993, the matter requires fresh consideration by the Tribunal upon taking into consideration the fact of the matter.
7. If, however, the Tribunal comes to the conclusion or is of the opinion that further investigation in facts may be necessary, it may pass such order or orders as it may think fit and proper.
8. This appeal is allowed and the impugned judgment is set aside and the matter is remitted to the Tribunal for consideration of the matter afresh in the light of the observations made hereinbefore.
Case Reference - Commnr. Of Central Excise, Raipur vs M/S. Hira Cement.
Supreme Court of India
×
