9911796707
TMI Blog2005 (8) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... en demanded under Section 11A(2) of the Central Excise Act, 1944 from the appellants. They have also been imposed penalty of Rs 5,000/- under Rule 25 of the Central Excise Rules, 2002. Interest has also been demanded in terms of Section 11AB of the Act. Since the issue lies within a narrow compass, we feel that the appeal itself can be decided dispensing with the pre-deposit of the amounts involved and we take up the appeal for decision. 2. Shri S. Ignatius, learned Counsel appeared on behalf of the appellants and Shri B.L. Meena, learned SDR for the Revenue. 3. The learned Counsel submitted that the appellants are a SSI Unit manufacturing P or P medicines and availing exemption up to Rs. 1 crore value as per Notification No. 8/2003, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e already duty paid. Hence there is no question of applying exemption for these goods. (2) Such clearances are not within the scheme of exemption because they are affixed with brand name of others. (3) Appellants did job work only for the loan licensees and they paid the excise duty on the goods by arriving at the assessable value by taking the cost of production plus profit in terms of M/s. Ujagar Prints judgment of the Hon ble Supreme Court. That being so, it is futile to argue that these goods should be deemed to belong to the appellants and also the brand name should be deemed to belong to the same appellants. (4) The learned Commissioner ought to have held that Para 2(vi) of Notification No. 8/2003, dated 1-3-2003 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt, namely : (a) Clearances, which are exempt from the whole of the excise duty leviable thereon (other than an exemption based on quality or value clearances) under any other notification or on which no excise duty is payable for any reason; (b) Clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4; (c) Clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; (d) Clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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