TMI Blog2003 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying the caps under Heading 6501.80 of Central Excise Tariff and for bags under Heading 6305.39 of Central Excise Tariff and for denying the benefit of Small Scale Exemption Notification on the ground that appellants are not entitled for the benefit of Small Scale Exemption, Notification as they were manufacturing and clearing branded goods. 3. The adjudicating authority classified the goods as proposed in the show cause notice and denied the benefit of Small Scale Exemption Notification. The adjudicating authority also ordered the confiscation of the goods which were found in the factory and gave option to the appellants to redeem the goods on payment of Rs. 75,000/- personal penalty of Rs. 1,50,000/- was also imposed : 4. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the others. The contention of the appellants is that they were clearing the goods with the brand name or logo Pepsi, Nike, Sterling Grand, Nestle, Doon School, Narula s, Bharat Shell, Grindlay s Bank, DCM motors, Discovery Channel, DIETCHE Bank Delhi Gold Club, G.E. power System Modi Revlon, Godfrey Phillips, Pandit Co., Modicare, White Mackay etc. The contention of the appellant is that except Nike , the other customers are not trading in the Caps and bags. They were using the Caps and bags as advertising material only. The appellants relying upon the decision of the Tribunal in the case of Model Soap Company v. Commissioner of Central Excise, Calcutta-I, reported in [1998 (98) E.L.T. 622 (T) = 1998 (24) RLT 628 (CEGAT)] and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Tribunal in the case of Prakash Industries v. C.C.E., Bhubaneswar (supra), the appellants are entitled for the benefit of Small Scale Exemption Notification in respect of the goods cleared with brand name of the customers who are not trading in such goods. 12. In respect of the goods cleared to Nike with their brand name as appellants conceded that they are not entitled for the benefit of Small Scale Exemption Notification. Therefore, are liable to pay Central Excise duty on such goods. However, abetment of duty element is to be given as per the decision of the Hon ble Supreme Court in respect of the Maruti Udyog Ltd. (supra). 13. As the appellants are entitled for the benefit of Small Scale Exemption Notification in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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