TMI Blog2016 (8) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 01.03.03 - Held that:- in the stay Order No. 162/07/-EX dated 09.02.2007 passed in this appeal reported in [2007 (2) TMI 674 - CESTAT NEW DELHI], a prima-facie view was taken that the assessments of goods during the year 2003-04 has become final and it is not open to revenue to contend that goods assessed to full rate of duty as branded goods in 2003-04 have changed their Character and they bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture and clearance of C.R. Strips of iron and steel. They were availing benefits of SSI exemption under notification 9/2003-CE dated 01.03.03. The appellant was also manufacturing C.R. Strips on which brand name of locks such as Link, Konark etc. was embossed and such branded goods were cleared to respective lock manufacturers on payment of full rate of Central excise Duty without avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and therefore, they will not be traded as branded goods with in the meaning of brand name defined in the said notification. He, therefore, on firmed the demand and imposed penalties Aggrieved by the said order appellant filed appeal before Commissioner (Appeals) Learned Commissioner (Appeals) passed Order-in-Appeal dated 19/10/2006 wherein he has upheld the order of original authority confirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid and for which small scale exemption was not availed as unbranded goods through the said show cause notice and that this amounts to reopening of assessments without following the process of review and filing an appeal. Therefore, the revenue has no authority of law as on 04.07.2005 to treat the goods on which full duty was paid as un-branded goods because again the assessments of such goods n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have taken into consideration the rival contentions. We have also perused the stay Order No. 162/07/-EX dated 09.02.2007 passed in this appeal wherein a prima-facie view was taken that the assessments of goods during the year 52003-04 has become final and it is not open to revenue to contend that goods assessed to full rate of duty as branded goods in 2003-04 have changed their Character and they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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