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2016 (8) TMI 1017 - CESTAT ALLAHABAD

2016 (8) TMI 1017 - CESTAT ALLAHABAD - TMI - SSI exemption - Brand name - Whether the goods on which the full rate of duty was paid on sale to particular manufacturers and not treaded in the open market, to be traded as branded goods with in the meaning of brand name defined in the SSI exemption under notification 9/2003-CE dated 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 .....

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ntial relief - E/50/2007(DB) - Final Order No. 70239/2016 - Dated:- 27-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri S.S. Kumar, (Authorized Representative) Shri M.K. Sarangi, Joint Commissioner(AR) ORDER Present appeal is filed by appellant M/s Ispat Udyog against Order-in-Appeal No. 520/CE/APPL /KNP/2006 dated 19/10/2006 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. Facts of the case are that appellant were eng .....

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were not branded goods and therefore their clearance value should be included for computation on total clearance value of the unit during the financial year 2003-04. As a result the unit became ineligible to avail the said SSI exemption and therefore, a demand of ₹ 3,72,787/- for deferential duty was raised with other proposals through show cause notice dated 04/07/2005. The said cause notice was adjudicated through Order-in-Original No. 116-AC/DMD/2005 dated 29.11.2005. The original autho .....

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s) passed Order-in-Appeal dated 19/10/2006 wherein he has upheld the order of original authority confirming he demand of duty and interest and set aside penalties imposed. Aggrieved by the said Order-in-Appeal dated 19/10/2006 appellant is before us. 3. In the appeal appellant has contended that including the goods on which full duty was paid into the value of clearance is not permitted in the said exemption notification and also that he demand is time barred. 4. During the hearing learned repre .....

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