TMI Blog2017 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... own case, the Hon’ble Apex Court has held that the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets - assessee are having an exclusive shop in Spencer Plaza complex and they are the license holder of the brand Cookie Man outlet as per the agreement with Cookie Man Pty. Ltd., Australia - demand upheld - appeal allowed - decided in favor of Revenue. - E/723/2006 - Final Order No. 41083/2017 - Dated:- 21-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the appellant None for the respondent ORDER Per Bench The respondents are engaged in the manufacture of Cookies falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority confirmed the duty demand along with interest and imposed penalty. In appeal, the Commissioner (Appeals) relied upon the order passed by the Tribunal in a similar case and held that the respondents are eligible for the benefit of SSI exemption. 2. Today at the time of hearing, the Ld. AR Shri S. Govindarajan, AC, submitted that the department had filed appeal against the judgment of the Tribunal and the issue now stands settled in favour of Revenue, in the case of CCE, Chennai Vs. Australian Foods India Pvt. Ltd. 2013 (287) ELT 385 (SC). 3. None appeared on behalf of the respondents even though notice was issued. The appeal is taken up for disposal after hearing the Ld. AR as well as on perusal of records. 4. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout packaging carrying the brand name. Admittedly, on the same cookies, physically bearing brand Cookie Man sold in containers carrying brand name duty is paid. It is interesting to note that learned counsel appearing on behalf of the assessee first argued that to determine if the cookies sold from the counter are branded or not, scrutiny must be limited to the case of the cookies themselves without looking at the surrounding circumstances; yet went on to argue that the tissues and plates they were served on did not bear the brand of the specified goods. Either the environment of the goods can be looked into, or cannot be taken into consideration at all. Once it is established, as in the instant case, that the environment of the goods can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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