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TMI Blog2015 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... g the brand name/logo of the customers. Though the appellant had given the break up of the goods purchased from outside and sold from their shop, but this plea had not been considered at all. Even the appellant s plea that they have no facility for printing of the customer s name/logo on the articles and that wherever the printing was done on the customer s request, it was got done from outside has also not been considered. Therefore, in our prima facie view the orders passed by the lower authorities - by the Additional Commissioner as well as by the lower authorities - by the Additional Commissioner as well as by the Commissioner (Appeals), are absurd orders with zero application of mind - the requirement of pre-deposit of duty demand, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demanding duty of ₹ 15,93,935/- from the appellant for the period from July 2007 to February 2012 alleging that the goods as listed in detail an Annexure to the show cause notice, are the plastic items manufactured by the appellant in their factory at Wazirpur Industries Area and the same had been cleared by affixing the brand name/logo of other persons and according in respect of the bearing brand name/logo of other person, the appellant would liable to pay the duty as they are not eligible for SSI exemption. The goods listed in the Annexure to the show cause notice are bottle openers, mini bars, folding umbrella, stationery racks, ice buckets, stainless steel flasks with mugs, double colour glass set, water serving jugs, folding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st this order of the Commissioner (Appeals), these appeals have been filed by the appellant firm and Shri Pankaj Malik. 2. Heard both the sides in respect of stay application. 3. Shri V.R. Sethi, Advocate, the learned Counsel for the appellant, pleaded that the appellant in their factory at Wazirpur Industries Area, manufactured only Inj. Moulded plastic articles under Chapter 39 like cups, trays, plastic photo frames, plates, jugs, buckets etc., that they are not manufacturing the items like bottle openers, mini bars, folding umbrellas, stationery racks, ice bucket, stainless steel flask with mugs, double colour glass sets, folding napkin stand, clocks, stainless tumblers, stainless lunch box, ball pens etc. on which the duty has been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department, that in this regard he relies upon the Apex Court's judgment in the case of CCE, Visakhapatnam vs. Mehta & Co. reported in 2011 (264) E.L.T. 481 (S.C.), that when duty demand against the appellant firm is not sustainable, there is no question of imposition of penalty on it under Section 11AC or imposition of penalty under Rule 26 of the Central Excise Rules, 2002 on its partners, that the impugned order is, therefore, not sustainable, that the appellants have strong prima facie case in their favour and that in view of this, the requirement of predeposit of duty demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed,. 4. Shri R.K. Grover, the learned Dr, opposed the stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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