https://www.taxtmi.com/caselaws?id=333553 The Delhi HC held that no substantial question of law arose from the Revenue's challenge to denial of Small Scale Industry exemption under Notification No. 8/2003-C.E. The dispute turned on factual findings of the appellate authority and Tribunal, including the effect of sticker affixation and entitlement to SSI exemption. The Court also found it improper to allow the Revenue to raise, nearly eight years after the show cause notice, a plea that the goods were procured from a person using a registered trademark when that ground had not been raised before the Tribunal. The appeal therefore failed on merits and was dismissed. en-us Mon, 08 Feb 2016 00:00:00 +0530 Mon, 17 Oct 2016 18:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333553 The Delhi HC held that no substantial question of law arose from the Revenue's challenge to denial of Small Scale Industry exemption under Notification No. 8/2003-C.E. The dispute turned on factual findings of the appellate authority and Tribunal, including the effect of sticker affixation and entitlement to SSI exemption. The Court also found it improper to allow the Revenue to raise, nearly eight years after the show cause notice, a plea that the goods were procured from a person using a registered trademark when that ground had not been raised before the Tribunal. The appeal therefore failed on merits and was dismissed. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333553