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2015 (4) TMI 930 - AT - Central ExciseBenefit of SSI exemption Notification No 9/2003-CE dtd 1.3.2003 - assessee cleared their products Zip Fasteners bearing brand name of MIG, GVM and TLR belonging to M/s Madura Coats Pvt Ltd to their own central depot - Held that:- Assessee manufactured and cleared Zip fasteners with sliders bearing the brand /trade name MIG, GUN, TLR belonging to Madura Coats Pvt Ltd. - it is clearly evident from the record that the appellant cleared Zip fasteners with sliders, which were bearing the brand /trade name of Madura Coats Pvt Ltd. Para 4 of SSI exemption notification No 9/2003 provides that the exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person. So, it is to be considered as to whether the goods were cleared by the assessee bearing any brand name of other person. - in the earlier SSI exemption Notification No. 175/86, 1/93 it was specifically mentioned where a manufacturer affixes the specified goods with a brand name , which are absent in the present SSI exemption notification. Admittedly, the assessee had cleared the specified goods bearing brand name of other person. - case of Kohinoor Plastics Ltd (2005 (8) TMI 115 - SUPREME COURT OF INDIA) would squarely apply in the present case. Therefore, we do not find any merit in the submissions of the Ld Advocate. - There is no material available of suppression of facts with intent to evade payment of duty. So, the Commissioner (Appeals) rightly set aside the penalty. - there is no reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
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