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2015 (11) TMI 244 - CESTAT BANGALORE

2015 (11) TMI 244 - CESTAT BANGALORE - 2015 (324) E.L.T. 565 (Tri. - Bang.) - Benefit of SSI Notification No.8/2003-CE dt. 01/03/2003 - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - Denial on the ground that aggregate value of clearances of all excisable goods of the two units i.e. the one at Hyderabad and the one at Himachal Pradesh put together has exceeded ₹ 400 lakhs during the financial year 2006-07, thereby making them ineligible for availing the benefi .....

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tification No.49 & 50/2003 have not been mentioned in paragraph 4, we cannot read the same into the notification. Therefore the impugned order cannot be sustained and accordingly we set aside the impugned orders - Decided in favour of assessee. - E/1032/2009-DB, E/179/2009-DB - Final Order No. 21436-21437 / 2015 - Dated:- 28-5-2015 - Shri G. Raghuram, President And Shri B.S.V.Murthy, Technical Member For the Petitioner : Shri Mohd. Anwar Ali and Shri G. Mohan Rao, Advocates For the Respondent : .....

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t of SSI Notification No.8/2003-CE dt. 01/03/2003 as amended, during the period April 2007 to January 2008 and February 2008 to March 2008. The appellants have one more unit at Baddi, Himachal Pradesh engaged in the manufacture of branded goods pertaining to various companies. The said goods are exempt from payment of duty by virtue of Notification Nos.49 & 50/2003-CE dt. 10/06/2003 which are area specific exemptions. The case made out against the appellants is that aggregate value of cleara .....

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h interest during the period from April 2007 to January 2008 and ₹ 2,21,090/- with interest during the period from February 2008 to March 2008. Besides demand for duty and interest, penalty equal to the duty has also been imposed. 3. Heard both the sides. 4. According to the provisions of Notification No.8/2003 dt. 01/03/2003, in terms of para 2(vii), an assessee would not be eligible for the benefit of notification, if the aggregate value of clearances of all excisable goods for home cons .....

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oods for home consumption. Paragraph 4 denies exemption to specified goods bearing a brand name or trade name of another person and reads as under:- 4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases: - (a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original eq .....

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regarding such use instead of following the procedure laid down in the said Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; (b) where the specified goods bear a brand name or trade name of- (i) the Khadi and Village 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 Corpora .....

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