https://www.taxtmi.com/caselaws?id=114148 The impugned order-in-appeal regarding duty demand and SSI exemption Notification No. 1/93-CE for the period 1-4-1994 to 16-1-1997 was challenged. The respondents, small-scale manufacturers, were found to have supplied goods under specific brand names, contrary to their claim of not supplying branded goods. The Commissioner (Appeals) erred in accepting later-filed affidavits over consistent statements confirming the supply of branded goods. As a result, the original order was reinstated, rejecting the respondents' cross objections and upholding the Revenue's appeal. en-us Thu, 07 Oct 2004 00:00:00 +0530 Fri, 11 May 2012 16:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114148 The impugned order-in-appeal regarding duty demand and SSI exemption Notification No. 1/93-CE for the period 1-4-1994 to 16-1-1997 was challenged. The respondents, small-scale manufacturers, were found to have supplied goods under specific brand names, contrary to their claim of not supplying branded goods. The Commissioner (Appeals) erred in accepting later-filed affidavits over consistent statements confirming the supply of branded goods. As a result, the original order was reinstated, rejecting the respondents' cross objections and upholding the Revenue's appeal. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114148