2009 (12) TMI 999 - AT - Central Excise

Summary

Issues involved: Appeals challenging duties short paid on clearances of finished goods availing SSI Exemption.

Summary:

Issue 1: Eligibility for SSI Exemption
- Facts: M/s. Sudha Industries, M/s. Gowrie Sankar Engineering Works, and M/s. Laksmipathi Water Pump Industries challenged duties short paid on clearances of finished goods availing SSI Exemption.
- Contention: Appellants argued that impugned clearances were eligible for SSI exemption.
- Decision: Impugned goods bore a registered brand name of another person, making them ineligible for SSI exemption as per relevant Notifications.
- Reference: Commissioner (Appeals) relied on the Apex Court judgment in Commissioner of Central Excise v. Rukmani Pakkwell Traders.

Issue 2: Interpretation of SSI Exemption Condition
- Facts: Appellants had cast iron components manufactured by M/s. Lakshmi Ganapathy Engineering Works, Tenali, bearing a different brand name.
- Contention: Appellants argued that the appellate authority wrongly relied on the ratio of Rukmani Pakkwell Traders case.
- Decision: Impugned orders consistent with the Apex Court's interpretation of the condition regarding brand name for SSI exemption.
- Conclusion: The Tribunal sustained the impugned orders and dismissed the appeals.

This judgment highlights the importance of strict interpretation of exemption notifications and the impact of using a brand name of another person on the eligibility for SSI exemption.