9911796707
TMI Blog2018 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... XCISE, MUMBAI-V VERSUS SHAKTI INDUSTRIES [2008 (7) TMI 668 - CESTAT, MUMBAI], after scrutiny of the facts and interpreting the Notification No. 9/2000 -CE dt. 1.3.2000 worded in similar line with Notification No. 9/2000-CE dt. 1.3.2000, observed that the appellants are eligible to benefit of Notification No. 9/2000-CE dt. 1.3.2000 and the value of clearance of their Goa unit cannot be added to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.3.2001 during the financial year 2001-02. The appellant were also manufacturing branded goods at their Goa unit and availing exemption, as the said unit is situated in rural area. The Revenue issued demand notice on 28.11.2002 proposing to club the value of clearances of both the units in extending the benefit of Notification No. 9/2000-CE dt. 1.3.2000 to their unit at Mumbai. On adjudication, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue against the order of this Tribunal dt. 10.7.2008. 5. Heard both sides and perused the records. 6. We find that on the same issue for the earlier period, this Tribunal, after scrutiny of the facts and interpreting the Notification No. 9/2000 -CE dt. 1.3.2000 worded in similar line with Notification No. 9/2000-CE dt. 1.3.2000, observed that the appellants are eligible to benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is payable for any other reason; (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of exemption under this notification in terms of paragraph4; (c) clearances of specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; (d) clearances of strips ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
