2012 (11) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing - In no uncertain terms it has been stated in the notification that branded goods should be excluded from computation of SSI limit - there are branded and unbranded goods manufactured by the respondent, SSI benefit claimed by the respondent should not be denied - Revenue’s appeal is dismissed. - E/407/2006 - A-326/KOL/2011 - Dated:- 20-10-2011 - Shri D.N. Panda, Dr. P. Babu, JJ. REPRESE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tum of branded goods manufactured for which the adjudication was done properly issuing show cause notice. He relies on the decision of the Hon ble Supreme Court in the case of Commr. of C. Ex., Ahmedabad v. Ramesh Food Products reported in 2004 (174) E.L.T. 310 (S.C.) 3. Ld. Consultant on the other hand submits that the show cause notice itself says that ER-1return of the respondents clearly bri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... two type of goods. There is no dispute that Orient is brand name of the goods cleared by the respondent as is indicated in the show cause notice. 6. We perused relevant notification granting small scale exemption. Para 3 of the notification read with para 4 leaves no controversy about the mode of working of the benefit to the SSI sector. In no uncertain terms it has been stated in the notifica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X