Court Rules Sales Document Insufficient for SSI Exemption in Central Excise Case Involving Maharaja Brand Mixer-Grinders.

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Full Text of the Document

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....SSI Exemption - Use of brand name - significance of evidence - In the absence of any evidence except the single document, which had no description of the goods, the said document purporting to be a sales statement cannot be treated as containing the figures of sale of Maharaja brand mixer-grinders manufactured and cleared - HC....