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TMI Blog2017 (1) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter Heading 1905.11 of 1st Schedule to the Central Excise Tariff Act, 1985 and registered with the Central Excise Department. During the period, 2004-05 value of clearances of their final products was Rs. 1,00,95,993/-. The appellant availed full exemption in terms of Notification No.8/2003-CE dated 01.03.2003 as amended, from payment of duty upto clearance of Rs. 1 crore and paid total duty Rs. 7,999.00 (Basic Rs. 7845.00 + Ed. Cess 154.00) on the value of clearance above Rs. 1 crore i.e. on Rs. 95,993.00 only. But, on perusal of their records by the Central Excise Officers it was found that the appellant has manufactured and cleared biscuits of the brand name "Bhagwati" which belonged to others. 3. On enquiry, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of biscuits bearing the brand viz. "Bhagwati" of another person viz. M/s Bhagwati Foods Pvt. Ltd., Kolkata. 7. On perusal of the chart, submitted by the appellant on 21.02.2007, for the period April, 2004 to March, 2005, it is seen that during the period April, 2004 to August, 2004 the appellant manufactured and cleared biscuits of their own brand namely "Bisca" only, during the period September, 2004 to October, 2004 the appellant manufactured and cleared biscuits of both the brand namely "Bisca" their own brand and "Bhagwati"- the brand of another person and during the period November, 2004 to January, 2005 they manufactured biscuits of "Bhagwati" brand only. However, on perusal of quarterly returns for the period April, 2004 to March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.8/2003-CE. 11. The learned counsel for the appellant, Mr. S.P. Ojha, has placed before me the copy of Constitution of India and in part 9 definitions have been given as regords Gram Sabha, Municipality etc. Nowhere, an industrial area have been defined to be separate categorically, either in the Constitution of India or in Notification No.8 of 2003-CE. The appellant has also produced the copy of certificate granted by the Deputy D.M., Musafir Khana, District-Sultanpur. It states that the appellant's unit is located in Sector-1 Industrial Area, Jagdishpur, is located in Gram Sabha-Utelawa, Pargana-Jagdishpur, Tehsill-Musafir Khana, District-Sultanpur. The learned counsel further states that a unit located in Gram Panchayat or Sabha is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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