Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Tribunal rules in favor of assessee-Appellants</h1> <h3>M/s Rastogi Furnishers And Decorators P. Ltd. Versus CCE, Jaipur</h3> M/s Rastogi Furnishers And Decorators P. Ltd. Versus CCE, Jaipur - 2019 (369) E.L.T. 805 (Tri. - Del.) Issues:- Dispute over excise duty demand on furniture seized during a search at the business premises.- Allegation of selling furniture under a brand name 'Rastogi' not registered with anyone.- Claim for SSI exemption benefit under Notification No. 08/2003-CE.- Department's case based on photographs and statements retracted by witnesses.- Interpretation of using a family name in business as a brand name.Analysis:1. Excise Duty Demand Dispute:The appeals were filed against the order demanding excise duty on furniture seized during a search at the business premises. The period in dispute was from 01.10.2009 to 09.10.2013. The duty demand was initially valued at &8377; 9,01,150/- but was later enhanced to &8377; 59,17,272/-, leading to penalties being imposed. The assessee-Appellants contested this demand, leading to the present appeals.2. Brand Name Allegation:The Department alleged that the assessee-Appellants were selling furniture under the brand name 'Rastogi,' which was not registered with anyone. The Department's case was based on the use of this brand name and the alleged connection with the sale of furniture. The assessee-Appellants argued that 'Rastogi' was a family name used by all family members in their business and was not a registered brand name of any third party.3. SSI Exemption Claim:The counsel for the assessee-Appellants claimed the benefit of the SSI exemption under Notification No. 08/2003-CE due to the sale of furniture being within the prescribed limit. They argued that the family members were engaged in the business of steel/wooden furniture, and a common brochure was published, justifying the use of the family name 'Rastogi.'4. Evidence and Retracted Statements:The Department's case relied on photographs taken from the premises of buyers and statements from witnesses like the Director and Registrar of institutes, which were later retracted. The Tribunal noted that no furniture or sticker with the name 'Rastogi' was found during the search. Buyers also denied that the furniture bore any logo or brand name.5. Interpretation of Family Name as Brand Name:The Tribunal referred to precedents where using a family name or brand name on letterheads did not amount to using a third party's brand name. In this case, as 'Rastogi' was a family name used by all family members in their businesses, the Tribunal found that the assessee-Appellants did not use any registered brand name of a third party.6. Judgment and Conclusion:The Tribunal set aside the impugned order, ruling in favor of the assessee-Appellants. It concluded that the use of the family name 'Rastogi' did not constitute the use of a registered brand name of a third party, thus entitling the assessee-Appellants to the SSI exemption as per law. The appeals filed by the assessee-Appellants were allowed, and the judgment was pronounced on 23.01.2018.

        Topics

        ActsIncome Tax
        No Records Found