2015 (5) TMI 21

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....Parthasarathy, Adv. ORDER Per: D N Panda: Revenue says that SSI exemption is not admissible to the respondent for the reasons stated in the show-cause notice. 2. Learned counsel says that the appellant did not manufacture any branded goods for which SSI benefit is permissible to it. But Revenue submits that because it is a group company of Taj Group of Hotels, such exemption is deniable. 3. W....

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....egation, it cannot be said that the show-cause notice was proper in providing foundation to adjudication. 4. Revenue relied upon the following two judgments to support its contention that the manufactured branded goods.:- (i) Commissioner of Central Excise, Chennai-II Vs Australian Foods India (P) Ltd. reported in 2013 (287) E.L.T. 385 (S.C.). (ii) Commissioner of Central Excise, Coimbatore Vs ....