2011 (10) TMI 215

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..... ect of their own manufactured goods and cleared them by paying Central Excise duty at concessional rate of duty as provided in the notification.  It was observed by the lower authorities that the assessee has availed exemption under Notification No.9/2003, in contravention of condition under Para 2 (vii) read with Para 3A(b) and 4(c) of the said notification. It was the case of the Revenue in the Show Cause Notice that the branded goods which were manufactured by the appellant on loan licencee basis was exempted from payment of duty as the unit of the assessee was falling under rural area as defined in said notification clause (H). Coming to said conclusion, the Show Cause Notice was issued. The adjudicating authority, after considerin .....

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..... Show Cause Notice. For that purpose, we read the Show Cause Notice issued to them. 4. Ld.SDR, on the other hand, would submit that the benefit of Notification No.9/2003-CE was correctly denied to the appellant as the factory was falling under rural area. It is his submission that the appellant had paid duty on the branded goods in order to get the benefit of aggregate value of the clearances not exceeding as mentioned in the notification.  He would submit that the evidences which were produced, clearly indicate that the said factory was falling under rural area.  5. We have considered the submissions made at length by both sides and perused the records. 6. The issue to be decided by us is as to whether the appellant herein can .....

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..... te value subject to production that the factory is located in rural area. On perusal of the records, we find that the assessee had never claimed this benefit, while Revenue is trying to thrust upon the assessee that the branded goods manufactured and cleared by them should have been without payment of duty and value needs to be included in the aggregate value, without any evidence or any certificate from the authorities during the relevant time, when the Show Cause Notice was issued.  In the absence of any evidence at the time of issuance of Show Cause Notice to the assessee and the assessee having not claimed any benefit of notification, we are of the view that the impugned order of the ld. Commissioner (Appeals) is not correct and is .....

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