https://www.taxtmi.com/caselaws?id=382167 CESTAT New Delhi considered liability to central excise duty on branded wall putty and decorative white cement manufactured using another person's brand names. On the evidence of manufacture, seized branded goods, denial by alleged job-work suppliers, and clearances crossing the SSI threshold, the denial of SSI exemption and duty demand were upheld. The Tribunal also sustained valuation on an MRP basis because the seized packing material carried MRP declarations and the assessees failed to rebut the department's case; a fresh challenge under the Legal Metrology (Packaged Commodities) Rules, 2011 was not entertained because it had not been raised earlier. Confiscation of seized goods and penalties on the firm and individuals were also maintained. en-us Tue, 25 Jun 2019 00:00:00 +0530 Thu, 27 Jun 2019 07:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382167 CESTAT New Delhi considered liability to central excise duty on branded wall putty and decorative white cement manufactured using another person's brand names. On the evidence of manufacture, seized branded goods, denial by alleged job-work suppliers, and clearances crossing the SSI threshold, the denial of SSI exemption and duty demand were upheld. The Tribunal also sustained valuation on an MRP basis because the seized packing material carried MRP declarations and the assessees failed to rebut the department's case; a fresh challenge under the Legal Metrology (Packaged Commodities) Rules, 2011 was not entertained because it had not been raised earlier. Confiscation of seized goods and penalties on the firm and individuals were also maintained. Case-Laws Central Excise Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382167