TMI Blog2018 (8) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured on 3rd party basis were affixed with the brand name of others. This factual position is not disputed by the appellant before the lower authorities or before us. If that be so, such clearances would definitely attract central excise duty as benefit of SSI exemption notification is not applicable to branded goods. The appellant has no case either on merits or on limitation - appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by them was not considered. Show-cause notice was issued for demand of differential duty with interest and imposition of penalties on the appellant and Managing Director. Show-cause notice was contested on merits as well as on limitation. 2. The adjudicating authority after following due process of law, dismissed the contentions raised and confirmed the demands with interest, imposed pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been discharging duty liability after crossing the threshold limit indicated in the said notification. It is his further submission that their accounts have been audited regularly. 5. Learned D.R. reiterates the findings of the lower authorities. 6. On a careful consideration of the submissions made, we find that the 1 st Appellate Authority has correctly recorded that the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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