2026-VIL-223-CESTAT-CHE-CE
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  2. 2026-VIL-223-CESTAT-CHE-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility for SSI exemption due to use of brand name and location of manufacturing unit in rural area - Appellant had cleared pharmaceutical products to various customers on payment of duty and had cleared medicines to Ozonic Health Care and Sri Aksaya Agencies without payment of duty, using their brand names - Whether the appellant is eligible for SSI exemption despite using the brand names of another person – HELD - If the brand name belongs to a person who is a Director or proprietor of the appellant's firm, it cannot be considered as the brand name of another person, and the appellant would be eligible for SSI exemption. In the present case, the proprietor of Ozonic Health Care and the proprietrix of Sri Aksaya Agencies were the Managing Director and a Director of the appellant firm, respectively. Therefore, the use of their brand names by the appellant cannot be considered as the use of brand names of another person, and the appellant is eligible for SSI exemption - The appellant's manufacturing unit is located in a rural area and, consequently, the appellant is eligible for SSI exemption. The certificate issued by the jurisdictional Tahsildar is a valid document to substantiate the claim of the manufacturing unit being located in a rural area for the purpose of availing SSI exemption. In the present case, the appellant had submitted a certificate issued by the jurisdictional Tahsildar, which was found to be a valid document – The demand of central excise duty along with interest and penalties imposed on the appellant and its Managing Director are set aside and the appeals are allowed
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