TMI Blog2013 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... a manufacturer in India - Following decision of NAMTECH SYSTEMS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [1999 (12) TMI 145 - CEGAT, NEW DELHI] and Fristam Pumps (I) Pvt Ltd vs CCE [2003 (3) TMI 481 - CEGAT, MUMBAI] - Decided in favour of Revenue. - E/2347/04 & E/CO-535/04 - Final Order Nos. A/481-482/2013-WZB/C-II(EB) - Dated:- 10-5-2013 - S S Kang And P K Jain, JJ. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under Chapter 84 of the Central Excise Tariff. The respondents were clearing the machines manufactured with the brand name of the foreign collaborator i.e CDRAISE. The respondents were clearing the manufactured goods by availing the benefit of Notification No. 8/98-CE. A Show Cause Notice was issued to the respondent demanding duty by denying the benefit of Notification on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laborator who is not eligible for the SSI benefit of Notification No. 8/98-CE. The Revenue also submitted that the appeal filed by M/s Fristam Pumps (I) Pvt. Ltd is also dismissed by the Hon'ble Supreme Court as reported in 2004 (168) ELT A-165 (SC). 7. We find that during investigation statement of Authorised Signatory of the respondent was recorded on 16.7.2002 under Section 14 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Tribunal in the case of Fristam Pumps (I) Pvt Ltd supra held that the goods cleared with the brand name of a foreign collaborator are not eligible for the benefit of the SSI Notification No. 175/86. We find that in respect of the eligibility of the SSI notification, the conditions in Notification No. 8/98 are similar to the conditions in Notification No. 175/86. The appeal Petition f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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