TMI Blog2018 (8) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... red the said goods in the market and there is no evidence that the same have not been used by the brand name owners as original equipment. In the absence of any such suggestions by the Revenue, the denial of the Notification on the mere ground of non-observance of procedure is not justified - appeal allowed - decided in favor of appellant. - APPEAL No. E/53149/2015-EX[DB] - A/71543/2018-EX[DB] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of others would not be entitled to the benefit of Small Scale Exemption Notification. 3. The notice culminated into the order passed by the Original Adjudicating Authority confirming demand along with interest and imposing penalty of identical amount. The said order was upheld by Commissioner (Appeals). Hence the present appeal. 4. We find that the appellant have taken a stand before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 2001 have not been followed by the assessee. 6. We note that in identical case was the subject matter of the Tribunal s decision in the case of BESPASK V/s Commissioner of Central Excise, Pune, reported at 2005 (179) ELT 453 (Trib. Mumbai) dated 05.11.2004. While dealing with an identical dispute Tribunal held as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants should not be denied the benefits. 7. We find that in the instant case also, it is not the Revenue s stand that the appellant have cleared the said goods in the market and there is no evidence that the same have not been used by the brand name owners as original equipment. In the absence of any such suggestions by the Revenue, the denial of the Notification on the mere ground of non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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