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TMI Blog2010 (10) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 8/2003-C.E., as amended. Show cause notice was issued invoking extended period for demand of differential duty and also for imposition of penalties and demand of interest. Appellants contested the show cause notice before the Adjudicating Authority. Adjudicating Authority confirmed the demands raised and also imposed equal amount of penalties besides seeking demand of interest. Aggrieved by such an order, the appellants preferred an appeal as per statutory provisions. Ld. Commissioner (Appeals) considered the oral and written submissions made by the assessee before him, upheld the Order-in-Original on merits, but set aside the demand which was raised invoking extended period. He also remanded back the matter, to the Adjudicating Authority for re-quantification of amount within the period of limitation and also to come to a conclusion whether the waste rubber can be covered under the excisable products or not. Aggrieved by such an order on merits, the appellants are before the Tribunal. 3. Ld. Counsel appearing on behalf of the appellant would submit that the impugned order suffers from non-application of mind. It is her submission that the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand name of another person with certain exceptions. It is her submission that it is undisputed fact that the Hawai chappals bore a brand name which belongs to another person. By applying ratio, the value of the clearances of said branded products should have been excluded for arriving at the correct value of aggregate clearances of previous year. It is her submission that the rubber waste and scrap is not at all excisable and the Adjudicating Authority had not given any findings on this plea. It is her submission that the first appellate authority has also not given any finding but remanded the matter back to the lower authority. She would submit that the decision of the Hon'ble High Court of Delhi in the case of Modi Rubber v. UOI [1987 (29) E.L.T. 502 (Del.)] and Hon'ble Supreme Court's judgment in the case of UOI v. Ahmedabad Electricity Company Ltd. [2003 (158) E.L.T. 3 (S.C.)] would squarely cover this proposition. It is her submission that having held that the demand is hit by the limitation, ld. Commissioner (Appeals) should have set aside the penalties imposed. It is her alternate submission that even if any duty is payable, the duty liability needs to be correctly compute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of aggregate value of the clearances of excisable goods cleared by the appellants for the previous year. Ld. Counsel has taken us through the specific clause of the Notification No. 8/2003-C.E. We may reproduce herein below the relevant portions of the notification which are needs to be addressed by us for the purpose of arriving at a conclusion. "SSI Exemption to manufacturers not availing Cenvat - Notification No. 8/2002-C.E. superseded In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (herein after referred to as the Central Excise Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India vide number G.S.R. 129 (E), dated the 1st March, 2002, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts clearances, specified in column (2) of the Table below (hereinafter referred to as the said Table) for home consumption of excisable goods of the description specified in the Annexure appended to this notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y :- (a) name and address of the manufacturer; (b) location/locations of factory/factories; (c) description of inputs used in manufacture of specified goods; (d) description of specified goods produced; (e) date from which option under this notification has been exercised; (f) aggregate value of clearances of specified goods (excluding the value of clearances referred to in paragraph 3 of this notification) till the date of exercising the option; (iii) the manufacturer shall not avail the credit of duty on inputs under rule 3 or rule 11 of the CENVAT Credit Rules, 2002 (herein after referred to as the said rules), paid on inputs used in the manufacture of the specified goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed rupees one hundred lakhs; (iv) the manufacturer also does not utilise the credit of duty on capital goods under rule 3 or rule 11 of the said rules, paid on capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers, whose aggregate value of clearances of the specified goods for use as original equipment does not exceed rupees one hundred lakhs in the financial year 2002-2003 as calculated in the manner specified in paragraph 1, may submit a declaration regarding such use instead of following the procedure laid down in the said Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; (b) where the specified goods bear a brand name or trade name of - (i) the Khadi and Village Industries Commission; or (ii) a State Khadi and Village Industry Board; or (iii) the National Small Industries Corporation; or (iv) a State Small Industries Development Corporation; or (v) a State Small Industries Corporation; (c) where the specified goods are manufactured in a factory located in a rural area. 5. This notification shall come into force on the 1st day of April, 2003. Explanation. - For the purposes of this notification, - (A) "brand name" or "trade name" means a brand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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