9911796707
TMI Blog2013 (9) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... learing specified goods in the nature of packing material namely printed cartons, metal containers, adhesive, PP caps, crown cork or metal labels bearing brand name of the buyer he would not be denied SSI exemption under Notification No. 8/2003-C.E - the denial of SSI exemption to the appellant appears to be unjustified - the appellants had been able to make out a prima facie case for waiver of condition of pre-deposit of duty demand, interest and penalty - Accordingly the stay applications were allowed and the pre-deposit of duty demand, interest and penalty as a condition of hearing of the appeals – Decided in favor of assesse. - E/1826-1827/2012 - Stay Order Nos. 1702-1703/2012-EX(BR)(PB) - Dated:- 9-10-2012 - Ajit Bharihoke, and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-appeal dated 30-3-2012. 2. Shri Manish Saharan, ld. Counsel for the appellant, has pleaded that impugned order is not sustainable for the reason that the appellant has been denied SSI exemption ignoring Notification No. 24/2009-C.E. (N.T.), dated 21-10-2009 issued under Section 11C of the Central Excise Act, 1944 whereby it was retrospectively clarified that brand name used on packaging material supplied to the person owning the brand name would not be the basis for denial of SSI exemption to the manufacturer of said firm. Thus, it is contended that the appellant have a strong prima facie case for waiver of condition of duty demand and penalty. 3. Shri M.S. Negi, ld. AR for Revenue on the contrary has argued in support of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Packing materials, namely, printed cartons of paper or paperboard, 1st October, 1987 to 31st August, 2008 (i) (ii) (iii) (iv) metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels. (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) Notification No. 8/2003-C.E., dated 1-3-2003 till issue of amending Notification No. 47/2008-C.E., dated 1-9-2008 (xvi) 2. .. 1st October, 1987 to 10th February 2009 (i) (ii) (iii) (iv) (v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following shall be inserted, namely :- 4B Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods specified in clause (e) of paragraph 4, contained in this notification, shall be restricted to rupees ninety lakhs for the remaining part of the financial year 2008-09. [Notification No. 47/2008-C.E., dated 1-9-2008] On reading of the above notifications, it prima facie appears that where a manufacturer covered under SSI exemption Notification has been clearing specified goods in the nature of packing material namely printed cartons, metal containers, adhesive, PP caps, crown cork or metal labels bearing brand name of the buyer he would not be denied SSI exemption under Notification No. 8/2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
