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2019 (7) TMI 254

..... 3/2003 available to the appellant. The said Final Order relied upon the decision of Hon’ble Delhi High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS MINIMAX INDUSTRIES [2011 (1) TMI 782 - DELHI HIGH COURT] and following the same accordingly, SSI benefit is available to the appellant. Benefit of N/N. 4/2006 - Manufacture of PVC granules from old and used plastic materials - HELD THAT:- The denial of exemption Notification No. 4/2006 (supra) is incorrect as the notification nowhere says that addition of some other material would disentitle the exemption notification in this regard. We find that the CBEC vide its Circular No. 52/94 dated 1.9.1994 has clarified the issue which favours appellant. Penalty - HELD THAT:- As the d .....

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..... lligence, the factory premises of appellant were searched on 29.4.2011 along with the other factories belonging to their family members viz. - (1) Rajesh Plastics Pvt. Ltd., F-1750-1751, DSIDC Indl. Area, Narela, Delhi-40; (2) J.N. Footwear Pvt. Ltd. H-1246, DSIDC Indl. Area, Narela, Delhi; (3) Sakshi Footwear Pvt. Ltd. C-368, DSIDC Industrial Area, Narela, Delhi; (4) Sakshi Footwear, I-2276, Narela Indl. Area, Delhi. After investigation of the case and recording of statement of various persons, two Show Cause Notices dated 24.10.2011 and 8.10.2016 were issued. Show Cause Notice dated 24.10.2011 was issued with respect of their raw material and finished goods seized by the departmental officer during the search operation and the other show .....

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..... g the other anomalies, the impugned order is not sustainable. Further, the demand is based upon some documents, which were recovered from the factory premises of the appellant, which contained the detail of 146 pairs of PVC soles for footwear. In the show cause notice there is a production total amount 1,63,480/- Kg. of PVC granules which has been converted into production of PVC soles and the demands were raised on PVC soles. But the demand was confirmed on the PVC granules, which is beyond the show cause notice. 3.1 Learned Advocate further submits that the SSI exemption has been denied on the ground that the PVC soles having been manufactured with various brands like TRUE, JUMP, TOIAL, EXPORT FLAXOLOGY APPLE & SINGAPORE etc. During t .....

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..... ause notices are based on the presumption and assumption without identifying as to export the Jump brand are not registered and hence it cannot be said that the entire clearance is on the branded goods. The department during investigation has not adduced any evidence regarding clandestine removal of the goods which is based on the private record regarding the sale entry in the private record. Further, Department has failed to identify the supplier of raw material purchaser, transport thereof etc. No inculpatory statement has also been recorded from any of the persons during the investigation. In view of above, it has submitted by the learned Advocate that the demand is not sustainable and required to be set aside. 4. Learned Departmental Re .....

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..... dentified with the persons who applied for registration. Considering all these facts, we are of considered opinion that benefit of SSI exemption was available to the appellant company. We find that the department have failed to adduce any evidence to show that the appellant was using any other material, apart from old and used PVC shoes, for manufacture of PVC granules, so as to deny the benefit of Exemption Notification. Accordingly, we set aside orders passed by the authorities below and allow the appeals. The appellants shall be entitled to consequential benefits in accordance with law. 7. As it has been held in the said order that the brand names, have been used by the appellant is eligible for SSI exemption under Notification No. 3/200 .....

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