9911796707
TMI Blog2013 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... nda :- Learned counsel submits that the plastic bottles were manufactured by the appellant with brand name Gagan meant for supply to Amrit Vanaspati. The appellant had a bonafide belief that the Circular No. 345 dated 29/10/1987 grants relief to the appellant in respect of above branded goods manufactured by SSI. Later on, that Circular was withdrawn by Board on 01/09/08 vide another Circular No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is unsustainable. 3. Revenue supports the adjudication on the ground that law declared by Apex Court shall prevail. The decision in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore (supra) does not entitle the appellant to the SSI exemption in respect of branded goods manufactured. 4. Heard both sides and perused the record. 5. There is no doubt that law laid down by the Apex Court is law dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation denies exemption amending the Notification No. 8/2003-CE dated 01/03/03. This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore. 6. Keeping the difficulty aforesaid there shall be waiver of pre-deposit till 31st January 2014 or disposal of appeal, whichever period is earlier. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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