TMI Blog2017 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... I benefit in respect of goods manufactured there on the basis of the value of such clearances. From the facts of the case, we find that there is no allegation that goods manufactured in the factory are cleared bearing the brand name of customers - there is no reason to allege that goods have been manufactured and cleared bearing the brand name of others. Appeal allowed - decided in favor of appellant. - E/51010, 51358/2014 - A/56724-56725/2017-EX[DB] - Dated:- 22-9-2017 - (Dr) Satish Chandra, President And Mr V. Padmanabhan, Member (Judicial) Present for the Appellant: Shri JP Kaushik, Advocate Present for the Respondent: Shri SK Bansal, DR ORDER Per: V. Padmanabhan These appeals are against Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure to the show cause notice are bottle openers, mini bars, folding umbrella, stationery racks, ice buckets, stainless steel flasks with mugs, double colour glass set, water serving jugs, folding napkin stand, clocks, plastic glass set, planner plus table mats, serving plastic bowls, stainless tumblers, Tiffin boxes, stainless lunch box, photo frames, ball pens etc. The Department treated all these goods as goods manufactured by them and cleared by affixing the brand name/logo of other persons and on this basis the duty was demanded. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 31/1/13 by which the duty demand, mentioned above, was confirmed alongwith interest and penalty of equal am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bottle openers, mini bars, folding umbrellas, stationery racks, ice bucket, stainless steel flask with mugs, double colour glass sets, folding napkin stand, clocks, stainless tumblers, stainless lunch box, ball pens etc. on which the duty has been demanded, that the appellant have a shop in Karol Bagh from which in addition the goods manufactured by them in their Wazirpur Industrial Area factory they also sell the goods purchased from other persons, that just because in some cases, they on the request of the customers, have got the name and logo of the buyers printed on the goods sold, duty cannot be demanded on those goods, as just printing the name/logo of the customer does not amount to manufacture, that in the impugned order, the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 6. The admitted facts are that the appellant in their factory at Wazirpur Industrial Area manufactured various plastic moulded articles falling under Chapter 39 of the Central Excise Tariff and that they have also a shop in Karol Bagh from where in addition to the plastic goods manufactured by them, they also sell the goods procured from other sources like Vacuum Cleaners, Electric Kettles, Rice Cookers, Stainless Steel mugs, Steel Flasks, Stainless Steel Lunch Box, wall clocks, ball pens etc. The goods in respect of which the duty has been demanded are listed in the Annexure to the show cause notice. On going through the Annexure it is seen that most of the goods are not even the Inj. Moulded plastic articles which are manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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