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CCE, Jallandhar Versus M/s Kalsi Engineers

2015 (9) TMI 1318 - CESTAT NEW DELHI

Denial of SSI Exemption - Notification No. 8/2002-CE - Whether the respondent is correct in paying full Central Excise duty in respect of PD Pumps on the ground that these were with the brand name of another person - Held that:- Revenues view is that .....

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nt for PD Pumps belongs to M/s Kalsi Metal Works, Jallandhar only and that being the case no SSI exemption is applicable in respect of such goods. There is no evidence on record to show that the brand name Kalsi for PD Pumps and spares thereof belong .....

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Decided against Revenue. - Excise Appeal No. 2400 of 2006 - Final Order No. 52329/2015 - Dated:- 21-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri M.S. Negi, Authorized Repre .....

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ricultural implements, PD Pumps and parts etc. The respondent availed SSI exemption under Notification No. 8/2002-CE in respect of various goods like valves, fittings, castings and parts. They were manufacturing PD Pumps and parts thereof with the br .....

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In other words the total turnover of goods manufactured and cleared in their brand name and the brand name of other person should be clubbed together as both the brand names are same Kalsi. Show cause notice dated 15/07/2004 was issued to the respon .....

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with another persons brand name cleared and on full payment of duty cannot be included in the aggregate value and as such the appellant is not liable to any further duty. The present appeal is against this impugned order. In the appeal much emphasis .....

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Revenue pleaded that the lower Appellate Authority erred in holding that PD Pumps cleared with the brand name of Kalsi on payment of duty cannot be considered for addition in the aggregate turnover. Further, in the sale invoice the general descriptio .....

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