9911796707
TMI Blog2016 (8) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the Appellant had manufactured the branded goods in rural area, hence, its value cannot be excluded in computation of aggregate value of clearance. Accordingly, we do not find any error in the reasoning of the learned Commissioner (Appeals) in computing the aggregate value of the clearances under Clause (3) of the said notification. - Decided against the appellant - Appeal No.E/466 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 to March 2005, they have availed the benefit of SSI exemption Notification No.9/2003, dt.01.03.2003. A Show Cause cum Notice was issued to them on 16.05.2005 for recovery of the duty short paid alleging wrong availment of the said Notification. The demand was dropped by the Adjudicating authority. Aggrieved by the said order, the Revenue filed an appeal before the learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the language of the notification is very clear which, inter-alia, excludes the value of the goods bearing the brand name of others not manufactured in the rural area. In support, he has referred to the decision of this Tribunal in the case of Paragon Polymer Products Pvt. Ltd Vs CCE Hyderabad - 2001 (265) ELT 121 (Tri-Bang). 3. We have considered the records of the case and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea cannot be excluded. We find that undisputedly in the present case, the Appellant had manufactured the branded goods in rural area, hence, its value cannot be excluded in computation of aggregate value of clearance. Accordingly, we do not find any error in the reasoning of the learned Commissioner (Appeals) in computing the aggregate value of the clearances under Clause (3) of the said notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
