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TMI Blog2017 (8) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... for the aggregate value of clearances of all excisable goods. It is evident, by reading the notification as a whole that the limit of ₹ 300 lakhs is to include clearance of even exempted goods (subject to exclusion of Rule 3A). By concomitant reading of 3A(b) with para 4, the picture which emerges is that if branded goods are cleared on payment of duty without exemption, such value of clearances are not includible in para 2 (vii), but it should include value of all goods cleared under exemption or at 'nil' rate of duty. To determine the aggregate value of all clearances for the year 2002-03, the value of clearances of MEDIMIX soap from Pondicherry and Bangalore Units at 'nil' rate of duty will need to be included for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003-04. While deciding the matter, the original authority dropped the demand. However, when Revenue carried the matter to Commissioner (Appeals), the demand was upheld. Against this impugned order, the present appeal has been filed. 2. With the above background, we have heard Shri C. Saravanan, Advocate for the appellants and Shri A. Cletus, ADC (AR) for the Revenue. 3. The appellant has agitated the following grounds:- Para 3A(b) of the Notification No.8/2003-CE, clearly states that clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of para 4 are not to be included for determining the aggregate value of clearances of all excisable goods during the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty without availing the exemption need not be included. The dispute is with reference to the value of clearances of MEDIMIX soap from Pondicherry as well as Bangalore Units without payment of duty at 'nil' rate (Tariff rate). It is the claim of the appellant that such goods will not be entitled to the benefit of SSI exemption, (since they were the brand name of another person) and hence the value of such clearances will not be inclusible under para 2 (Vii). 6. It is pertinent to note that Notification No.8/2003-CE, dated 01.03.2003 was amended by Notification No.30/2003-CE, dated 01.04.2003 in which para 3 of the notification was substituted and para 3A was inserted. The substituted para 3 dealt with the methodology for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude clearance of even exempted goods (subject to exclusion of Rule 3A). By concomitant reading of 3A(b) with para 4, the picture which emerges is that if branded goods are cleared on payment of duty without exemption, such value of clearances are not includible in para 2 (vii), but it should include value of all goods cleared under exemption or at 'nil' rate of duty. 7. The learned counsel for the appellant has relied upon the Apex Court's decision in the case of Vir Rubber Products P. Ltd. Vs Commissioner of Central Excise, Mumbai-III reported in 2015 (318) E.L.T. 578 (S.C.), On perusal of the above case law, we find that the same is not applicable to the present case, inasmuch as, the Apex Court's decision is in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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