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2009 (7) TMI 647 - AT - Central ExcisePalm oil- exemption- . The respondents is engaged in packing Refined, Bleached and Deodorised (RBD) palm oil from bulk packs to retail packs. By virtue of a Note introduced in Chapter 15 of the Central Excise Tariff Act, 1985, vide Finance Act, 2003, the respondents are manufacturers of RBD Palmolein. RBD Palmolein, packed and cleared by the respondents used to be exempt from Excise Duty in terms of Notification No. 6/2002-C.E., dated 1-3-2002, as amended by Notification No. 6/2003-C.E., dated 1-3-2003. This Notification was further amended by Notification No. 37/2003-C.E., dated 30-4-2003 and the exemption granted to RBD Palmolein bearing a brand name and put up in unit containers for retail sale, was withdrawn. In the wake of this amendment, a Show Cause Notice was issued to the respondents proposing to recover the exemption availed by it on clearances of RBD Palmolein made by it during the period 1-3-2003 to 30-4-2003. Assistant Commissioner dropped the demand. Commissioner (Appeals) affirm this order. Held that- the Commissioner (Appeals) was correct in his finding that the particulars tentatively held to constitute a brand name in the Show Cause Notice were actually particulars of the manufacturer/packer of a food product statutorily bound to be displayed on the package of refined oil. In the circumstances, we sustain the impugned order and reject the appeal filed by the Revenue as devoid of merit.
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