2009 (3) TMI 268 - AT - Central Excise

Relevant date for payment of duty SSI unit also mfg. branded goods - The appellants have submitted that being an exempted unit working under Notification No. 8/2003, the date of payment of duty is 15th of succeeding month and the stand taken by the Department that in respect of branded goods they should have paid the duty by 5th - merely because an assessee is paying duty on branded goods, he is not availing exemption under Notification No. 8/2003-C.E - Therefore, it cannot be said that the duty on branded goods has to be paid by 5th and for this purpose alone he has to be treated as non-SSI unit. assessee s appeal allowed

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, stating that duty on branded goods under Notification No. 8/2003 can be paid by the 15th of the succeeding month. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.