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TMI Blog2016 (8) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner(AR) ORDER Present appeal is filed by appellant M/s Ispat Udyog against Order-in-Appeal No. 520/CE/APPL /KNP/2006 dated 19/10/2006 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. Facts of the case are that appellant were engaged in the manufacture and clearance of C.R. Strips of iron and steel. They were availing benefits of SSI exemption under notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original No. 116-AC/DMD/2005 dated 29.11.2005. The original authority has relied upon Circular dated 27.10.1994 issued by CBEC and held that the goods on which the full rate of duty was paid were sold to particular manufacturers and they were not treaded in the open market and therefore, they will not be traded as branded goods with in the meaning of brand name defined in the said notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed to respective lock manufacturers by paying full rate of duty for which regular returns were filed and after the time limit expired for filling appeal against finalization of said returns the present show cause notice is issued treating the goods on which full rate of duty was paid and for which small scale exemption was not availed as unbranded goods through the said show cause notice and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2000 (122) E.L.T. 106 (Tribunal)and argued that he goods manufactured by appellant on which brand names were affixed were not traded in market and therefore as held in the said cases cannot be treated as branded goods for the purpose of computation of value of clearance. 6. We have taken into consideration the rival contentions. We have also perused the stay Order No. 162/07/-EX dated 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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