9911796707
TMI Blog1995 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... to 10-7-1988 and `Fragrance Mat' during the period 1988-89 to 11-4-1989 is liable to Central Excise duty. Therefore, he directed the Assistant Collector of Central Excise, Indore, Division II to redetermine the duty liability for the aforesaid period. He also imposed a penalty of Rs. 50,000/- under Rule 173Q of Central Excise Rules, 1944. He also rejected the contention of the appellants for the benefit of Notification No. 175/86, dated 1-3-1986. He has held that the Central Excise Officers are aware of manufacturing of plastic body on or after 11-7-1988 and there was suppression of manufacturing prior to 11-7-1988 and therefore, extended period of limitation would apply prior to 11-7-1988. As regards the product `Fragrance Mat', the Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged that the appellants were affixing brand name `JET' on their excisable goods, which is a registered trade mark under Trade and Merchandise Marks Act, 1958 in the name of Shri Kishan Matlani and, therefore, the benefit of small scale exemption under Notification No. 175/86, dated 1-3-1986 as amended was not available to the appellants. It was alleged that the Noticees had failed to obtain a Central Excise Licence and also paid Central Excise duty on the goods manufactured by them. Therefore, they were called upon to show cause as to why Central Excise duty amounting to Rs. 10,67,776.70 should not be recovered from them under Rule 9(2) of the Central Excise Rules, 1944 and why a penalty should not be imposed upon them under Rules 9(2), 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were entitled to benefit of Notification No. 175/86 and, therefore, or not covered by licensing control order under Rule 174A of Central Excise Rules. Therefore, the Learned Advocate submitted that the appeal is required to be allowed in terms of the Hon'ble High Court's judgment. 5. The Learned JDR, Shri Somesh Arora conceding all these points submitted that the Revenue has, however, filed an appeal before the Hon'ble Supreme Court and the same had been admitted without any stay. 6. We have carefully considered the submissions made by both the sides and have also perused the copy of the judgment produced by the appellants as delivered by the Hon'ble Madhya Pradesh High Court. The Hon'ble High Court has quashed the impugned show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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