2016 (1) TMI 15

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..... Jt. CDR) ORDER B. Ravichandran, Technical Member - There are two appeals on the same issue one by the main appellant contesting the demand of Central Excise duty, the other by partner of the main appellant contesting the penalty imposed. Both the appeals are taken up together for decision. The appellant is engaged in the manufacture of printed as well as non-printed cartons, labels on paper boar .....

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..... ed 23/3/2006 upheld the original order. The present appeals are against the said Commissioner (Appeals) order. 2. The short point for decision is whether or not the value of printed cartons and skin packagings with the brand name of others are to be added in the aggregate value to arrive at SSI exemption in terms of Notification No. 8/2002-CE. The relevant portion of the notification is as below: .....

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..... elates in the course of trade of such goods. In other words, whenever the goods bearing such identification are sold by the buyer, such goods give an impression as goods of the buyer and not of any other person'. 3. In the impugned order, the learned Commissioner (Appeals) held that the printed cartons are used by the buyers for packing their products. He held that branding or trade name has .....

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..... [2015] 51 GST 85. On the other hand, the learned AR reiterated the findings of the lower authorities. 4. Heard both the sides and examined the appeal records. It is seen that the Hon'ble Supreme Court in the case of Kohinoor Elastics (P.) Ltd. (supra) overruled the full bench judgment of this Tribunal in the case of Prakash Industries v. CCE 2000 (119) E.L.T. 30 (Tribunal - LB). The Hon'b .....

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..... otification to deny the exclusion under the category of brand name for products like printed cartons etc. w.e.f. 01/09/2008 only. Considering the above legal position and the Hon'ble Supreme Court's decisions, we find the order by the lower authorities is not sustainable and the same is set aside. Consequently, both the appeals are allowed with consequential relief, if any.
Case laws, .....

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