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Commnr. of Central Excise, Delhi-II Versus M/s. Bass Electronics Industries & Anr.

2015 (8) TMI 1062 - SUPREME COURT

SSI Exemption - on search goods with the Brand name of others found - whether assessee is manufacturing the goods under the brand name of others - Exemption under Notification No.13/92 CE dated 14.05.1992 - tribunal had concluded that, there was no tangible evidence on record to prove the manufacture of the aforesaid branded goods by the respondents in their factory premises. It is pointed out that the goods which were recovered and seized from the two premises, belonging to the respondents, wer .....

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se' on all their goods - decision of tribunal sustained - Decided against Revenue. - Civil Appeal No(s). 4605-4606/2005 - Dated:- 18-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. A.K. Sanghi, Sr. Adv., Mr. P.K. Mullick, Adv., Mr. Rajiv Nanda, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Rajesh Kumar, Adv., Mr. R.K. Srivastava, Adv. ORDER The respondents herein are engaged in the manufacture of Domestic Electrical Appliances under their own Bran .....

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that search the Officers found that apart from the Domestic Electrical Appliances manufactured under the brand name 'Sunrise', there were products of the same description lying in the premises bearing brand names 'National', 'Omega' and 'Philips' etc. Those goods were seized. The value of those branded goods was found to be ₹ 81,735/- in the factory premises and ₹ 52,120/- in the premises from where the trading activities of the respondents are carried .....

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wn on the basis of documents seized from the manufacturing unit as well as trading premises of the respondents, the value of the goods manufactured and cleared by the respondents was in the sum of ₹ 1,05,32,030.00 involving Central Excise duty of ₹ 19,64,020.25. It was also stated in the show cause notice that after the seizure of the aforesaid goods, the respondents themselves had filed declaration under Rule 173B of the Central Excise Rules,1944 (hereinafter referred to as the &quo .....

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e explanation given by the respondents was that these goods were purchased from the market and sold to various customers inasmuch as, apart from the manufacturing, the respondents were also doing trading business i.e. purchasing the goods of the aforesaid description from the market and selling the same to the prospective consumers. Regarding the declaration filed under Rule 173B of the Rules it was explained that since the value of the goods manufactured by the respondents was exceeding the lim .....

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ts. The respondents preferred appeal there-against before the Commissioner, which was dismissed by the Commissioner vide order dated 17.07.2003. Not satisfied with the outcome of this appeal the respondents approached the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal"). The Tribunal has accepted the version of the respondents and allowed the appeal in its final decision dated 13.01.2005. Against that order, present appeal is preferred by t .....

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