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    <title>2018 (6) TMI 321 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision denying SSI exemption on goods with brand names &#039;SWEP&#039; and &#039;RIFOX.&#039; The Appellant&#039;s failure to challenge the initial denial for &#039;RIFOX&#039; goods led to the finality of that decision. Despite later claiming manufacturing under &#039;RIFOX India,&#039; not &#039;RIFOX,&#039; the Tribunal rejected this argument as an afterthought. Not appealing the initial denial barred the Appellant from challenging the decision&#039;s merits. The Tribunal emphasized the importance of timely appeals and upheld the Commissioner (Appeals) order, dismissing the Appellant&#039;s appeal.</description>
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    <pubDate>Fri, 11 May 2018 00:00:00 +0530</pubDate>
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      <title>2018 (6) TMI 321 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=361494</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision denying SSI exemption on goods with brand names &#039;SWEP&#039; and &#039;RIFOX.&#039; The Appellant&#039;s failure to challenge the initial denial for &#039;RIFOX&#039; goods led to the finality of that decision. Despite later claiming manufacturing under &#039;RIFOX India,&#039; not &#039;RIFOX,&#039; the Tribunal rejected this argument as an afterthought. Not appealing the initial denial barred the Appellant from challenging the decision&#039;s merits. The Tribunal emphasized the importance of timely appeals and upheld the Commissioner (Appeals) order, dismissing the Appellant&#039;s appeal.</description>
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