TMI Blog2014 (2) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... bhibaran, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. 10/MI/2011 dated 25/04/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellant, M/s. Kabeer Plastic Industries, Mumbai is a manufacturer of plastic bottles falling under CTH 3923 and were getting their customer's brand names printed on such bottles. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944 extending the benefit of Notification 8/2003-CE even in a case where the plastic containers/bottles are affixed with the brand name of the user of the goods during the period 19/06/2003 to 26/02/2010 and therefore, in view of the 11C Notification, the appellant is eligible for the benefit of SSI exemption and the impugned order is not sustainable in law. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|