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M/s. Tropical Clothing Company Pvt. Limited Versus Commissioner of Central Excise & S.T., Daman

2015 (10) TMI 1563 - CESTAT AHMEDABAD

SSI Exemption - manufacture of readymade garments bearing brand name or trade-name of another person - export of goods - contravention of procedures, conditions and provisions specified under Rule 18/ Rule 19 of the Central Excise Rules, 2002 read with Notification No. 42/2001-CE (NT) dated 26.6.2001 - penalty under Rule 25 of the Central Excise Rules, 2002 - Held that:- Exemption shall not apply to the goods bearing a brand name or trade name of another person, except where the goods are manufa .....

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communication dated 25.09.2014, subsequent to the impugned order-in-original, the Assistant Commissioner (Review), Central Excise & Customs, Daman has categorically stated that the ready made garments in question here have been exported. - Matter remanded back - Decided in favour of assessee. - Appeal Nos. E/11955-11959/2014 , Application Nos. E/MA(Extn)/10036-10040/2015 - ORDER No. A/11417-11421 / 2015 - Dated:- 13-10-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) And Mr. P.M. Saleem, Hon& .....

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demand of duty of ₹ 15,50,78,145/- alongwith interest and imposed penalty of equal amount of duty demanded. He also confiscated the excisable goods valued at ₹ 1,34,52,40,271/- and imposed redemption fine of 35 Crores in lieu of confiscation of the readymade garments exported by the appellants. The adjudicating authority also imposed penalty of ₹ 10 Lakh under Rule 25 of the Central Excise Rules, 2002. Aggrieved by the said order, the appellants filed these appeals. 3. The brie .....

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ons levelled in the show cause notices regarding contravention of procedures, conditions and provisions specified under Rule 18/ Rule 19 of the Central Excise Rules, 2002 read with Notification No. 42/2001-CE (NT) dated 26.6.2001 by the appellants for export of excisable goods are proper or otherwise and whether; owing to such omission, suppression, lapses and contraventions by the appellant, the demands of duty, fine and penalty confirmed by the adjudicating authority are legal and justified an .....

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ents. The adjudicating authority denied the benefit of Simplified Export Procedures on the ground that the appellants are not entitled to SSI exemption under Notification No. 8/2003-CE dated 01.03.2003, in view of the Para 4 of the notification and the appellants are manufacturing readymade garments and affixing brand name of buyers. Consequently, holding that that the duty is leviable on the said goods, he confirmed the demand of duty with interest and imposed penalty and redemption fine as sta .....

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nd name of buyers of the readymade garments manufactured by them. He further submits that the Revenue has now admitted that the readymade garments on which the duty is demanded pursuant to the impugned order-in-original, have been actually and physically exported, as is evident from the communication dated 25.09.2014 from the Assistant Commissioner (Review), Central Excise & Customs, Daman to the Additional Commissioner (Authorised Representative). It is his submission that the appellants ex .....

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b) Nahar Industries Enterprises Limited vs. CCE, Chandigarh 2003 (154) ELT 284 (Tri. Del.) (c) Commissioner vs. Nahar Industrial Enterprises Limited 2011 (268) ELT A50 (SC) (d) UOI vs. Stainless India Limited 2011 (273) ELT 46 (Raj) (e) Merry vs. CCE, Mumbai 2008 (226) ELT 422 (Tri. Mumbai) (f) Aromatic & Allied Chemicals vs. CCE, Meerut 2009 (245) ELT 499 (Tri. Del.) (g) Pushpam Pharmaceuticals Company vs. Collector of Central Excise Bombay 1995 (78) ELT 401 (SC) ; etc. etc.. 5. On the othe .....

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Limited vs. UOI 2014-TIOL-2084-HC-MP-CX. 6. On consideration of the submissions made by both sides and on perusal of the records, we find that the appellants are relying on the certificate issued by the office of Collector, Navsari certifying that Antalia is a Rural Area . The appellant s contention is that since they are located in a Rural Area, the mischief of Para 4 of Notification No. 8/2003-CE dated 01.03.2003 is not applicable to them, and they are entitled to the benefit of Notification N .....

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ollowing cases :- (a) where the specified?(a) goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 : Provided that manufacturers, whose aggregate value of clearances of the specified goods for u .....

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i and Village Industry Board; or (iii) the National Small Industries Corporation; or (iv) a State Small Industries Development Corporation; or (v) a State Small Industries Corporation; (c) where the specified goods are manufactured in a factory located in a rural area. 7. It is observed that as per Para 4 of the said notification, the said exemption shall not apply to the goods bearing a brand name or trade name of another person, except where the goods are manufactured in a factory located in R .....

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