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TMI Blog1992 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... (PAC) and Bajaj brand and the aggregate clearance value of their products during 1988-89 was Rs. 18,40,101.50. They paid Central Excise Duty on clearance of Bajaj brand goods of assessable value of Rs. 10,11,250/- during the said period, but did not pay Central Excise Duty on clearance of their own brand name goods of assessable value of Rs. 8,28,851.50. On these facts, a Show Cause Notice dated 7-8-1989 calling upon the respondents to Show Cause as to why the Central Excise Duty amounting to Rs. 17,855.33 be not recovered from them was issued to them, on the allegation that they wrongly availed of the benefit of exemption Notification No. 175/86- C.E., dated 1-3-1983, as amended. In reply, the respondents submitted that their Classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any one heading (Chapter from 1-3-1989) of the schedule shall not exceed Rs. 15 lakhs. In the present case, as per party s own contention their aggregate clearance value in respect of lighting fittings falling under sub-heading No. 9405.00 during 1988-89 was Rs. 18,40,101.50. Therefore, they are only entitled for exemption upto an aggregate clearance value of Rs. 15 lakhs as they are manufacturing goods only under one heading of the Central Excise Tariff, merely because the brand names are different though it is one and same goods they will not be entitled to exemption of Rs. 30 lakhs. It appears that they misunderstood and misinterpreted the Notification No. 175/86. Their reference to Classification list also is a case of gross misunders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y exemption in respect of the said clearance value. In computing the exempted value of clearance the Assistant Collector cannot rightly include the value of duty paid clearance of Bajaj Brand product which by virtue of the provisions of para 7 of the notification, was beyond its purview. Assistant Collector s order for recovery of duty on the basis of such computation therefore, cannot be sustained." 2.2 Hence the present appeal by the Revenue. 3. Arguing on behalf of the appellants, Shri L.C. Chakraborty, learned SDR, submitted that the Collector (Appeals) erred in interpreting the said Notification No. 175/86-CE dated 1-3-1986 inasmuch as in terms of para 2 of the said Notification total value of clearance will be determined after clu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturing the said excisable goods both under their own brand name (PAC) and Bajaj brand name. It is an admitted fact on record that the appellants are not enjoying the benefit of Notification No. 175/86 dated 1-3-1986 in respect of the goods manufactured by them namely, the brand name Bajaj and on such clearances they paid full rate of duty. However, while computing the value of clearances in terms of Notification No. 175/86-C.E. the Assistant Collector has not excluded the value of clearance bearing the Brand name Bajaj and on which full duty was paid, whereas the Collector (Appeals) has excluded the value of clearances which was cleared with the brand name Bajaj and on which full duty was paid. In this backdrop, moot question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n specified in the annexure to the Notification and falling under the Schedule to the Central Excise Tariff Act, 1985 being specified goods and cleared for home consumption on or after the 1st day of April in any financial year by a manufacturer from one or more factories to the extent provided in clauses (a) and (b) of the first para. However, para 7 of the Notification provides that The exemption contained in this Notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification . Thus, from preceding paragraphs 1(a) and 1(b) of the said Notification it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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