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TMI Blog2000 (4) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... t and are clearing the same on payment of full rate of duty ad valorem. They are, however, also manufacturing other goods like plastic caps, plastic rings, plastic lids, plastic jar-base etc. without any brand name. The Assistant Collector denied them the benefit of the exemption Notification referred to above in respect of these unbranded goods on the ground that these were used in the branded goods i.e. Rallimix through the order-in-original dated 16-12-93 and confirmed the duty demand on them. But this order of the Assistant Collector was challenged in appeal by the respondents before the Collector (Appeals) who had reversed the same through the impugned order by observing as under :- The Assistant Collector has not considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed reasons in support of his order and after referring to the material on record, he had come to the conclusion that unbranded goods manufactured and cleared by the respondents, were not hit by the mischief of para 7 of the exemption Notification No 175/86. These unbranded goods were manufactured and cleared by the respondents independently and not along with the branded goods bearing the brand name Rallimix . Therefore, for having no direct nexus with the branded goods, the unbranded goods manufactured by the respondents, had been rightly held to be entitled to the benefit of the Notification 175/86 in question referred to above, by the Collector (Appeals). There exists no cogent reason to differ with the specific findings in this rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} <![endif]--> S/Shri Lajja Ram, P.S. Bajaj, JJ. REPRESENTED BY : Shri V.M. Udhoji, JDR, for the Appellant. None, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. In this appeal the issue involved is regarding the availability of benefit of SSI Exemption Notification No. 175/86 dated 1-3-1986 to the respondents in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame had been received back with the report left . There is no other address of the respondents on the file for sending the notice. The matter is old one, wherein the show cause notices were issued in October 1989, April 1990 and July 1990 and the period involved is from April 1989 to May 1990. Therefore, we proceed to decide the appeal on merits after hearing Shri V.M. Udhoji, DR. 5. The learned JDR has assailed the validity of the impugned order of the Collector (Appeals) on the ground that the unbranded goods were since used with the branded goods and as such the benefit of the exemption Notification 175/86, dated 1-3-1986 in respect thereof could not be legally allowed to the respondents. But in our view, this ground is not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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