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2019 (7) TMI 254 - AT - Central ExciseSSI Exemption - use of brand names - manufacture of PVC soles by the appellant - HELD THAT:- The brand names, have been used by the appellant is eligible for SSI exemption under Notification No. 3/2003 available to the appellant. The said Final Order relied upon the decision of Hon’ble Delhi High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS MINIMAX INDUSTRIES [2011 (1) TMI 782 - DELHI HIGH COURT] and following the same accordingly, SSI benefit is available to the appellant. Benefit of N/N. 4/2006 - Manufacture of PVC granules from old and used plastic materials - HELD THAT:- The denial of exemption Notification No. 4/2006 (supra) is incorrect as the notification nowhere says that addition of some other material would disentitle the exemption notification in this regard. We find that the CBEC vide its Circular No. 52/94 dated 1.9.1994 has clarified the issue which favours appellant. Penalty - HELD THAT:- As the demand against the main appellant is not sustainable there is no question of imposition of penalty on the other appellant and hence the same is also being set aside. Appeal allowed - decided in favor of appellant.
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