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M/s Chhaparia Thermoplast (I) Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Daman

2016 (8) TMI 890 - CESTAT AHMEDABAD

Whether the value of goods bearing the brand name of another person manufactured in a rural area be included in the aggregate value of the clearances so as to extend the benefit of SSI exemption Notification No.9/2003-CE, dt.01.03.2003 - Held that:- .....

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d Commissioner (Appeals) in computing the aggregate value of the clearances under Clause (3) of the said notification. - Decided against the appellant - Appeal No.E/466/2008-DB - Order No. A/10507 / 2016 - Dated:- 8-6-2016 - DR. D.M. MISRA, MEMBER (J .....

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2016. None appeared for the Appellants nor there is any request for adjournment. Since the matter has been pending for more than eight years, the same is taken up for hearing and disposal after hearing the learned Authorised Representative for the Re .....

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ion Notification No.9/2003, dt.01.03.2003. A Show Cause cum Notice was issued to them on 16.05.2005 for recovery of the duty short paid alleging wrong availment of the said Notification. The demand was dropped by the Adjudicating authority. Aggrieved .....

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he Revenue submits that while computing the aggregate value of clearances for the year 2003-2004, the Appellant had failed to include the clearances of the excisable goods bearing the brand name of others manufactured in their factory situated in a r .....

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efit of SSI exemption Notification No.9/2003 for the Financial Year 2004-2005. The Learned Authorised Representative for the Revenue submitted that the language of the notification is very clear which, inter-alia, excludes the value of the goods bear .....

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records of the case and also the submissions advanced by the learned Authorised Representative for the Revenue. we find that the issue to be determined is whether the value of goods bearing the brand name of another person manufactured in a rural ar .....

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