9911796707
TMI Blog2006 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... , has challenged the order of the Commissioner (Appeals), Central Excise, Kanpur, dated 24-12-2004 before us. 2. In this case, the appellants had filed a Classification List (14/94-95) w.e.f. 1-4-1994 and started payment of duty © 30% on clearances. Later, they filed a revised Classification List (33/94-95) w.e.f. 23-5-1994 and 4-7-1994 in respect of the same item classifying SSI exemption as pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erential duty demanded. 5. Dissatisfied with the order-in-original, the appellants filed an appeal before the Commissioner (Appeals) who upheld that the Assistant Commissioners order on the ground that as per the clause inserted under para 4 of Notification No. 1/93 vide Notification No. 59/94-CE dated 1-3-1994, it has been laid down that in case a manufacturer opts to pay duty at normal rate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/94, dated 1-3-1994 was made in their classification list dated 5-4-1994. It was also pointed out that Notification No. 59/94 debars slab exemption to SSI units who cleared their final product on the brand name owned by other units but in the instant case, being the owner of the brand name 'Bullet', the appellants are entitled to avail slab exemption on the final products cleared on payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at tariff rate would become payable @ 30% as they were manufacturing a branded product. This fact has not been questioned in the orders issued by the authorities below nor has been commented upon. The authorities have also not questioned the appellants' quantum of clearance as accounted in their records and their eligibility for availing Small. Scale Exemption under Notification No. 1 /93-C.E., as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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