9911796707
TMI Blog2013 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... e taken into consideration for computing the eligibility criteria of clearance value of ₹ 4 crores Held that:- The Revenue reliance on the earlier stay order of the Tribunal in the case of Astra Lighting Ltd. vs. CCE, Chandigarh [2009 (4) TMI 646 - CESTAT, NEW DELHI], wherein by entertaining prima facie view that clearance of exempted branded goods from a unit located at Baddi unit in Himachal Pradesh after availing exemption notification No. 50/03 CE, are required to be taken into consideration while arriving at the total clearance - Tribunal while passing the said order has not examined the provisions of notification in question in detail and has not referred to said para 3A (b) of the notification. Bar Of Period of Limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be adjudged. 3. Apart from manufacturing goods on its own the appellant was also manufacturing medicament for their customers under their brand name. There is no dispute to the effect that said small scale exemption notification No. 08/2003-CE is not applicable to the goods manufactured with brand name of other person. There is also no dispute to the effect that while computing the threshold limit of Rs.4 crore, the value of such branded items is not required to be taken into consideration. However, the said medicines manufactured by the appellant with the brand name of other person are exempted in terms of another notification No. 4/06-CE. The Revenues entire case is that inasmuch as branded goods are exempted in terms of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 propylene. 3A. For the purposes of determining the aggregate value of clearances of all excisable goods for home consumption, mentioned in clause (vii) of paragraph 2 of this notification, the following clearances shall not be taken into account, namely:- (a) clearances of excisabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egate value of the clearance of all excisable goods for home consumption exceed Rs.400 lakhs in the preceding financial year. Para 3A of the said notification prescribes the method as to how the said aggregate value of clearance, as mentioned in clause (vii) of para 2 have to be computed. It very specifically excludes certain clearances from being taken into account for the purpose of computing Rs.4 crores clearance. Said para A is to the effect that clearance of excisable goods without payment of duty in certain cases are not be taken into consideration. Sub para (b) is to the effect that clearances bearing the brand name or trade name of another person which are not eligible for the grant of this exemption in terms of para 4 of the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of para 3A of the notification. To hold so would amount to introduce a new condition or to change the unambiguous wording of such clause. As such, we are of the view that appellant has goods case on merits. 5. At this stage, we may deal with the Revenue reliance on the earlier stay order of the Tribunal in the case of Astra Lighting Ltd. vs. CCE, Chandigarh [2009 (246) ELT 595 (Tri-Del)], wherein by entertaining prima facie view that clearance of exempted branded goods from a unit located at Baddi unit in Himachal Pradesh after availing exemption notification No. 50/03 CE, are required to be taken into consideration while arriving at the total clearance of Rs.4 crores. We find that the said orders stand on different footings inasmuch as i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
