9911796707
TMI Blog2001 (8) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/86-CE dated 1-3-1986. 2. The brief facts of the case are that appellant are engaged in the manufacture of aerated water under the Brand name Limca Flavours Fragrance Limited, Thumsup etc. As the owner of these brand names are not eligible for Exemption under Notification No. 175/86-CE dated 1-3-86, the appellant is paying duty on its clearances of these aerated water from March, 1991, appellant started manufacture of another brand of aerated water namely; Citra. The brand name of Citra belongs to M/s. Limca Flavours and Fragrances Ltd. M/s. Limca Flavours and Fragrances is registered as Small Scale Industries with the Director of Industries, Rajasthan and were eligible for the benefit of Small Scale Exemption Notification No. 175/86-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification No. 175/86-CE, there is no provision for excluding value of branded goods which are cleared on payment of full excise duty from the value of total clearances for the purpose of deciding the slab exemption . The Commissioner (Appeals) set aside the order passed by the Assistant Commissioner and allowed the appeal of the Revenue. Appellant filed this appeal before the Tribunal and the Tribunal remanded the matter to the Commissioner (Appeals) on the ground that the Commissioner has gone beyond the scope of the grounds of appeal. The Tribunal held as under : We have considered the matter. We find that Collector (Appeals) has gone beyond the scope of the matter which was referred to him. Since eligibility of the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of excise by any other notification shall not be taken into account. Therefore, the value of clearances of goods which were cleared on payment of duty is to be clubbed with the clearance of the specified goods for the purpose ot this notification. 5. We find that the Notification No. 175/86-CE dated 1-3-1986 is to be read as a whole. Para-3 of the notification provides that nothing contended in this notification shall apply if the aggregate value of clearance of all excisable goods for home consumption by the manufacturer from one or more factories or from any factory by one or more manufacturer had exceeded to Rupees Two hundred lakhs provided that for the purposes of computing the aggregate value of clearances. Under this paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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