9911796707
TMI Blog2009 (8) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... Cosmetic items. During the period Jan 2001 to March 2002, the appellant was availing the benefit of small scale Notification No. 09/2001. During the said period they also manufactured Tooth Pastes under the brand name 'Fresh Moments', which belonged to M/s. Modicare Limited under the contract with said the company. The factum of the manufacture of the said product on contract basis was duly intimated by the appellants to their jurisdictional Central Excise authorities under the cover of their letter dated 31-1-2001, along with filing of classification declaration, in terms of Rule 173B of Central Excise Rules, 1944. 3. During the relevant period the appellant availed the benefit of small scale exemption Notification in respect of their goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration. Its stand contended that they have intimated the revenue that new product 'Fresh Moments' would be manufactured by them on contract basis. The use of the expression 'contract basis' should have been considered by the authorities, inasmuch as the same is indicative of the fact that such goods are not being manufactured by the appellants on their own but for some other person under contract. As such, it cannot be concluded that there was any suppression or mis-statement on their part with an intent to evade payment of duty. Secondly, the appellants have contended that they had availed concessional rate of duty as available in terms of small scale Notification upto clearance value of Rs.one crore including the clearance of 'Fresh M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the submissions made by the appellant in their synopsis filed before us and after having gone through the impugned order of the appellate authority, we agree with the appellant on both the above counts. Admittedly, the appellant had filed the intimation to their jurisdictional superintendent under the cover of their letter dated 31-1-2001 indicting that they intend to manufacture a new product 'Fresh Moments' on contract basis. The fact that such goods being made on contract basis by itself is indicative that the goods were not being manufactured on their own behalf. If the same were being manufactured on contract basis, the brand name 'Fresh Moments' is also to be held belonging to the person for whom the goods are being manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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