TMI Blog2010 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption under this notification. Held that – dispute presently about price list effective from 4.2.94 during period prior to amendment. Statement in revenue’s appeal factually incorrect as provision came not w.e.f. 28.2.93 but w.e.f. 1.3.94 while price list filed prior to 1.3.94. Revenue’s appeal dismissed. - E/717/2005 - 106/2010-EX(PB) - Dated:- 11-2-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) . Shri Anil Khanna, DR, for the Appellant. Shri Manjeet Singh, Consultant, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The facts leading to this appeal filed by the Revenue are in brief as under. 1.1 The Respondent are engaged in the manufacture of gearbox, drive shaft, hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this notification shall not apply to the specified goods bearing brand name or trade name (registered or not) of another person. Thus, as per the amended provisions, for denying the SSI benefit to the goods bearing the brand name of another person, it was no longer necessary that the brand name is affixed by the manufacturer and the brand name owner is not eligible for the SSI exemption. 1.2 The Respondent filed another price list 1036/94 dated 4-2-94 which was also approved provisionally by the Assistant Commissioner vide letter dated 21-3-94. 1.3 A team of Jurisdictional Central Excise Officers visited the Respondent's unit on 2-5-92 and found that the Respondent were clearing the finished goods affixed with the brand name of M/s. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed before the CCE, Appeals. The review appeal was filed on the grounds that : (a) The order-in-original No. 11/03 dated 29-8-03 of the Deputy Commissioner is based on CESTAT's final order dated 23-10-2000 which is applicable only for the period covered for the relevant show cause notice i.e. from 1-1-88 to 31-3-92 but the Deputy Commissioner also approved the PL No. 1036/94 dated 4-2-94 finally which pertains to a later period not covered by the Tribunal's order dated 23-10-2000; (b) The SSI exemption changed materially with the issue of Notification No. 1/93-C.E., dated 1-3-93 by substituting the word "bearing the brand name" in place of words "affixing the brand name" in the earlier Notification No. 175/86-C.E.; and (c) Due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer affixes the specified goods with brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification, that para 4 of the Notification No. 1/93-C.E., dated 28-2-93, reproduced in the grounds of Revenue's appeal is factually incorrect, that it is only by the amending Notification No. 59/94-C.E., dated 1-3-94 that para 4 of the Notification No. 1/93-C.E. was substituted by a new para providing that "exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name (registered or not) of another person", that at the time of filing of the price list No. 1036/94 dated 4-2-94 it is the old provision which was in force and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually affixed by the manufacturer and the brand name owner is also not eligible for the SSI exemption. In the present case, the dispute is only about the price list 1360/94 effective from 4-2-94, that is during the period prior to the amendment. Therefore, in respect of this price list, the Tribunal's judgment dated 23-10-2000 with regard to SSI exemption, as it is stood prior to 1-3-94, has been correctly applied and the price list accordingly has been correctly approved. The statement in the grounds of appeal that as per the provisions of para 4 of the Notification No. 1/93-C.E., dated 28-2-93, the exemption contained in this notification shall not apply to the specified goods bearing brand name or trade name (registered or not) to anot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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