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M/s. Chennai Micro Print Pvt. Ltd. Versus CCE, Chennai - II

2016 (1) TMI 845 - CESTAT CHENNAI

SSI Exemption - determination of turnover - Notification No. 8/2003-CE dated 1.3.2003 - excluding certain clearance/turnover from the aggregate clearance computed as per the Notification - Held that:- The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test negates stand of the appellant that it manufactured branded goods. Accordingly, turnover therefrom shall enter into aggregation process to compute .....

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do the adjudication a fresh. The appellant is entitled to reasonable opportunity of hearing. A reasoned and speaking order is expected to be passed. - E/800/2007 - Final Order No. 40079 / 2016 - Dated:- 18-1-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI R. PERIASAMI, TECHNICAL MEMBER For the Petitioner : Shri S. Murugappan, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER PER D.N. PANDA The precise question in this appeal is whether the appellant on the following facts pleaded .....

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manufactured packing materials as well as printed leaflet containing the name of the user thereof. Such printed materials were branded goods. (iii) The appellant being a manufacturer of packing materials manufactured by its Unit I which is dutiable goods and other printing materials printed by its Unit II, both were different units and Unit I was registered with Central Excise Authority for which clearances of each such unit is to be computed separately for exclusion. 2.1 It is explained by lear .....

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vision called Unit II. 2.2 Appellant submitted that it maintained proper record in respect of the goods cleared to the exporting units who were using such packing materials for export of ultimate goods. It is held by Tribunal in the case of Vadapalani Press Vs. CCE, Chennai - 2007 (217) ELT 248 that when the packing materials are cleared to the exporting unit, such clearance shall be treated as deemed export and turnover thereof shall be excluded while computing the SSI exemption benefit under N .....

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export and also the turnover of non-dutiable goods is excluded, appellant is still entitled to the SSI exemption with the CENVAT credit allowance. 2.5 The appellant manufactured branded printed materials which needs to be excluded while computing SSI exemption limit. 2.6 Appellant further pleads that extended period is not invokable and if a re-computation of exemption limit is made considering aforesaid facts as well as the decision of the Tribunal in Vadapalani press case, the appellant may no .....

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r-in-Original shall be considered to deny SSI exemption limit. Added to this, the plea of manufacture of branded goods is not entertainable for no cogent evidence led by appellant. 4. Heard both sides and perused the records. 5. It appears from the impugned order that there is mis-carriage of justice in the entire adjudication process for no consideration of Appellants specific pleading that Tribunal s decision in Vadapalani Press (supra) was considerable. It is a fact that decision of the Trib .....

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