9911796707
TMI Blog2000 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal arises out of the order of the Commissioner of Central Excise, Chandigarh who has confirmed the duty demand of Rs. 17,26,866/- on goods such as Cooking Gas Stove, Double Burner Gas Stove, Chapati Plates, Cooking Ranges, etc. manufactured and cleared by the appellants herein during the period from Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand name of M/s. ACI is also confirmed by Shri Ranjeet Malhotra, Managing director of M/s. ACI in his statement dated 27-6-1991. The appellants do not dispute that 'Handi Gas' is the brand name of M/s. ACI but only contend that the benefit of SSI exemption would still be available to them for the reason that the brand name 'Handi Gas' was being used by M/s. ACI on products different from those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants claiming the benefit of Notification No. 175/86 stating that they are manufacturing goods with their brand name 'Handi Gas'. In these circumstances, the Department cannot be heard to plead that it was not in its knowledge after 27-6-1991 that the appellants were manufacturing the goods with the brand name of M/s. ACI who was not eligible for the benefit of the notification. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the Apex Court has held that after sales service charges form a part of the assessable value of goods. So we uphold such inclusion and the demand confirmed thereon. 5. The case is remanded to the jurisdictional Commissioner for re-calculation of the duty demand for the period prior to 27-6-1991 after excluding the demand on installation charges. The penalty imposed in the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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