9911796707
TMI Blog2017 (3) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the value of such clearances goods cannot be added to arrive on the aggregate value clearance during the respectively period. Appeal dismissed - decided against Revenue. - E/541/2008 - A/60293/2017-EX[DB] - Dated:- 20-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Harvinder Singh, AR- for the appellant None - for the respondent ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (A) set aside the proceedings against the respondent. 2. The facts of the case are that the respondent was engaged in the manufacture of non-alloys steel pipes and tubes. On scrutiny of the records, for the period 2000-2001 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that circumstances, the respondent is not entitled for benefit of Notifications No.8/2001-CE dated 01.03.2001, and 9/2002-CE dated 01.03.2002 and 9/2003-CE dated 01.03.2003. He also submits that most of clearances are made by the respondent to their related person, therefore, valuation is to be done as per Rule 9 read with Rule 8 of the valuation Rules, 2000. In these circumstances, the impugned order is to be set aside. 4. None appeared on behalf of the respondent. As the appeal pertains to year 2008, the same is taken up for consideration. On examination of the issue, we find that the claim of the Revenue is that the most of the clearance has been done by the Respondent to related person, therefore, valuation is to be done as per Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n M/s SEPL was also not done as per valuation Rules. 4.3 The exemption under the aforesaid notifications was allowed subject to certain conditions and the relevant provisions of Notification No. 9/2000-CE dated 01.03.2000 containing such conditions are reproduced below: 2. The exemption contained in this Notification shall apply only subject to following conditions, namely: (iv) where a manufacture clears the specified goods from one or more factories, the exemption in this case shall apply to the aggregate value of clearance mentioned against each of the serial numbers in the said table and not separately for each factory; (v) where the specified goods are cleared by one or more manufacturers from a factory, the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name or trade name shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some persons using such name or mark with or without any, identification of the identity of that person;-------? 4.6 The definition of brand name given in Notification No.9/2000 and condition of exclusion of value of goods bearing brand name of other period has remained unchanged in the successor Notifications. Regarding applicability of provisions of brand name clause, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice during 1999-2000 was less than three crores. But during 2001-2001 the notice has opted not to avail the exemption under the aforesaid notifications and paid duty at tariff rate in respect of some goods by claiming the same as branded goods even though brand name clause was not attracted to such goods. Simultaneously the notice have claimed exemption under the aforesaid notifications and paid duty on other goods as non branded goods. They had also availed credit of duty paid on the inputs. When the notice had opted not to avail SSI benefit in respect of part of the clearances, therefore, even during the year 2000-2001 they were not therefore, entitled to the benefit of aforesaid notifications in respect of the clearance of other goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d clear. It specifically states that the exemption contained in the Notification shall not apply to specific goods for which bear a brand name or trade name (registered or not) of another person. It is settled law that to claim exemption under a Notification one must strictly comply with the terms of the Notification. It is not permissible to imply words into the Notification which the Legislature has purposely not used. The framers were aware that use of a brand/trade name is generally to show to a consumer a connection between the goods and a person. The framers were aware that goods may be manufactured on order for captive consumption by that customer and bear the brand/trade name of that customer. The framers were aware that such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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