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2015 (10) TMI 1563 - CESTAT AHMEDABAD

2015 (10) TMI 1563 - CESTAT AHMEDABAD - TMI - 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 ano .....

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xempted units. It is also observed that in the 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'b .....

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ted five show cause notices and confirmed the 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, t .....

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e issue to be decided was whether the allegations 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 adj .....

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cedure in respect of exports of readymade garments. 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 .....

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2003-CE even if the appellants affixes the brand 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 .....

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E, Bangalore 2002 (142) ELT 427 (Tri. Bang.) (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 .....

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t in the case of M/s. Ramakrishna Solvex Pvt. 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 .....

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red or not, of another person, except in the following 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 va .....

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ge Industries Commission; or (ii) a State Khadi 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 go .....

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