2013 (11) TMI 24

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....da :- Learned counsel submits that the plastic bottles were manufactured by the appellant with brand name Gagan meant for supply to Amrit Vanaspati. The appellant had a bonafide belief that the Circular No. 345 dated 29/10/1987 grants relief to the appellant in respect of above branded goods manufactured by SSI. Later on, that Circular was withdrawn by Board on 01/09/08 vide another Circular No. ....

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....ation is unsustainable. 3. Revenue supports the adjudication on the ground that law declared by Apex Court shall prevail. The decision in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore (supra) does not entitle the appellant to the SSI exemption in respect of branded goods manufactured. 4. Heard both sides and perused the record. 5. There is no doubt that law laid down by the Apex Court is law decl....