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Sarvotham Care Ltd. Versus Commissioner of Customs, Central Excise and Service Tax Hyderabad-IV

2015 (11) TMI 244 - CESTAT BANGALORE

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 benefit of SSI exemption for the period April 2007 onwards in terms of condition No2 .....

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ead 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 : Shri Geelani Basha, Authorised Representative ORDER Per : B.S.V. MURTHY The fa .....

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d 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 clearances of all excisable goods of the two units i.e. the one at Hyderabad and the .....

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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 consumption by a manufacturer from one or more factories or from a factory by one .....

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ring 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 equipment in the manufacture of the said machinery or equipment or appliances by .....

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entral 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 Corporation; (c) where the specified goods are manufactured in a factory located in a .....

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