SSI exemption and factual findings barred interference where no substantial question of law arose on trademark-related use

The finding that an assessee qualified for Small Scale Industry exemption under Notification No. 8/2003-Central Excise was treated as a factual determination, not a legal error. The Department's reliance on alleged use of registered trademarks could not assist it because that plea had not been raised before the lower appellate forum. The Tribunal's view that the assessee would remain entitled to SSI exemption even if sticker affixation amounted to manufacture was therefore not open to interference, and no substantial question of law arose.

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Issues: (i) Whether any substantial question of law arose from the finding that the assessee was entitled to exemption as a Small Scale Industry unit under Notification No. 8/2003-Central Excise dated 1st March 2003.

Analysis: The Court noted that the Department sought to rely on documents allegedly showing use of registered trademarks by the units from which the goods were procured, but that plea had not been raised before the appellate forum below. It further held that the Tribunal's view, including the conclusion that even if sticker affixation amounted to manufacture the assessee would still be entitled to SSI exemption, was based on a factual assessment. Such a finding did not give rise to a substantial question of law warranting interference in appeal.

Conclusion: No substantial question of law arose, and the appeal was not maintainable on merits.

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