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Basant Sales Corporation vs Ludhiana on 21 December, 2023 cites

Basant Industries vs C.C.E on 9 December, 1994

6. Ld. Counsel further submits that in an another identical case of Basant Industries Vs. CCE & ST, Chandigarh-I, this Bench of the Hon'ble Tribunal vide Final Order no. A/62843/2018 dated 29.08.2018 had held that the Assessee M/s Basant Industries 5 E/1375 & 1380 of 2010 manufacturing Power Press and clearing the same by using the brand name 'BASANT-BI' was entitled to SSI exemption. He further submits that in these aforesaid two decisions the allegation leveled by the department were identical to that of the present cases and therefore the ratio of the same are squarely applicable and as such the impugned Order-in-Appeal is liable to be set aside. In support of his submissions, he relied upon the following decisions:
Supreme Court of India Cites 3 - Cited by 18 - R M Sahai - Full Document
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