2005 (12) TMI 483

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..... dent. [Order per : Archana Wadhwa, Member (J)]. - As per the fact on records the appellant is a Small Scale Unit engaged in the manufacture of Super Enamelled Copper Wire. Their factory was visited by the Central Excise Officers on 7-7-1997 and it was found that some of the goods were manufactured as Branded items of M/s. Sherul Industries (P) Ltd. Shri Shanti Lai Porwal, the proprietor of .....

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..... order was confirmed by the Commissioner (Appeals). 2. The appellants main grievance is that duty has been confirmed in respect of branded goods as well as their own manufactured goods, whereas, being a Small Scale Unit and within the exemption limit, no duty was liable on the goods manufactured by them their own behalf. As regards the duty in respect of the branded-goods, the appellants content .....

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..... the facts and circumstances of the case, the confiscation of the goods or imposition of penalty was not justified. We, accordingly, set aside the impugned order. However, it is made clear that the duty on the branded goods is required to be paid by the appellant at the time of clearances, if not already cleared. The appeal is disposed of in the above terms. - - TaxTMI - TMITax - Central Excis .....

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