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2016 (8) TMI 890 - CESTAT AHMEDABAD

2016 (8) TMI 890 - CESTAT AHMEDABAD - TMI - 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:- undisputedly in the present case, the Appellant had manufactured the branded goods in rural area, hence, its value cannot be excluded in computation of aggregate value of clearance. Accordingly, we do not f .....

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17.03.2016, 26.04.2016 and today i.e. 08.06.2016. 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 Revenue. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Plastic articles and other excisable goods. During the relevant period from April 2004 to March 2005, .....

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The learned Authorised Representative for the 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 rural area. It is his contention that value of the said branded goods manufactured in rural area if considered, the aggregate value of the clearances for the year 2003-04 become ₹ 3,47,55,088/- and hen .....

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