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2022 (8) TMI 162 - AT - Central ExciseSSI Exemption - use of brand name/trade name of others, or not - allegation is that the Appellant during the period July 2009 to April 2010, cleared the Printed and Plain Paper Labels/Tags/Stickers, Folders and Diaries falling under Chapter 48 of Central Excise Tariff Act, 1985, bearing brand name/trade name of others - benefit of N/N. 8/2003-CE, dt.01.03.2003 - HELD THAT - The coordinate bench in M/S J.S. CREATION VERSUS CCE MUMBAI-V 2019 (5) TMI 323 - CESTAT MUMBAI has already decided the issue in the appellants own case for the period April 2006 to June 2009. We are concern with the period of demands made on the same issue for the period July 2009 to April 2010. The value of aggregate clearance of diaries be included in computing the exemption limit prescribed under Notification No.8/2003-CE, dt.01.03.2003 for the period in question - the matter is remanded to the Adjudicating authority to determine the aggregate value of clearance and re-compute the demand with interest and penalty. Appeal allowed in part by way of remand.
Issues:
1. Eligibility for SSI exemption under Notification No.8/2003-CE for the period July 2009 to April 2010. 2. Inclusion of the value of clearance of 'catch covers' and 'diaries' in the aggregate value for determining exemption. 3. Application of previous judgments to the current case. Analysis: Issue 1: The appellants were engaged in the manufacture of various products falling under Chapter 48 and 39 of the Central Excise Tariff Act, 1985. They were found to have cleared certain products bearing the brand name/trade name of others during the period July 2009 to April 2010, leading to the denial of the benefit of SSI exemption under Notification No.8/2003-CE. Two show cause notices were issued proposing duty recovery, interest, and penalty, which were confirmed by the adjudicating authority. The appeal was filed against this order. Issue 2: The main contention revolved around whether the value of clearance of 'catch covers' and 'diaries' should be included in the aggregate value for determining eligibility for the SSI exemption. The appellants argued that 'catch covers' should be considered as packing material eligible for exemption under Notification No.24/2009-CE. The Tribunal referred to previous judgments and held that 'catch covers' could be excluded from the aggregate value calculation for the exemption. However, the same treatment was not extended to 'diaries,' which were deemed ineligible for the exemption. Issue 3: The Tribunal relied on a previous order in the appellant's own case for the period April 2006 to June 2009, which had already addressed similar issues. As the matter had been decided for the earlier period, the Tribunal followed the same decision for the subsequent period under consideration. Consequently, the Tribunal remanded the case to the Adjudicating authority to determine the aggregate value of clearance and re-compute the demand with interest and penalty, partially allowing the appeal based on the findings. In conclusion, the judgment clarified the eligibility criteria for SSI exemption, specifically regarding the treatment of 'catch covers' and 'diaries' in the aggregate value calculation. The decision was based on a thorough analysis of relevant legal provisions and precedents, ensuring a fair and reasoned outcome in line with the Central Excise Act, 1944.
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