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TMI Blog2017 (6) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed brand name clearances are added and the total thereof exceeds the exemption slabs of ₹ 50 lakhs and ₹ 100 lakhs respectively - appeal allowed by way of remand. - E/298/2007 - 40679/2017 - Dated:- 24-4-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member Technical Shri K. Veerabhadra Reddy, JC (AR), for the appellant Ms. Minchu Punnoose, Adv., for the respondent ORDER Per: Madhu Mohan Damodhar The issue relates to the dispute on avaliment of SSI exemption Notification No.9/1999 dated 28.02.1999. It appeared to the department that the respondent assessee had irregularly availed exemption. Accordingly, in adjudication proceedings differential duty to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand name of Asia Cables. The goods cleared at 16% did not contain any brand name of any customer, irrespective of whether such goods were cleared at merit rate to purported brand name owners or at concessional rate of duty to others. For these reasons, ld. AR contends that the value of these clearances will not get the exemption from aggregate value for clearances under brand name of others, hence the value of these clearances also will required to be added to the value of other clearances. Ld. AR therefore submits that the consequence of the assessee's act would be that thay would not be eligible for the exemption notification ab initio, from the very beginning of the financial year. In support of his contentions, he relies on the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Structurals (supra) would mean even if the assessee herein had not affixed the brand name on the goods but mentioned the same only in the invoices, it would not be denied that such clearances are pertaining to usage of brand name of another person. If only this had been the situation here, these impugned clearances made well have given the benefit of not being included in the aggregate value. However, from the facts, what emerges is that to the same buyer, purportedly a brand name owner, the very same goods had been sold by assessee under merit rate in some instances and in other cases claiming notification benefit. We are also unable to digest how entities like Southern Railways, S.E. Railways, one Mr. Gangadara Rao, one Mr. Venkateswara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er as it has been established that the purported clearances of brand name owners have not satisfied the conditionalities provided in the notification, the value of clearances thereof will necessarily have to be added to the aggregate clearances, even if there is mention of the brand name in the invoices. 5.4 In the event, differential duty liability, if any, will start ticking once the value of the clearances already made by thee assessee in availing benefit of notification and value of the disputed brand name clearances are added and the total thereof exceeds the exemption slabs of ₹ 50 lakhs and ₹ 100 lakhs respectively. Duty liability will have to be recalculated accordingly, only for which limited purpose the matter will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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