2018 (8) TMI 1501

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..... Mr. Pavan Kumar, A.R. for the Respondent. ORDER [Order per: M.V. Ravindran. ] This appeal is directed against order-in-appeal No. 82 & 83/2009(H-I) CE dated 28.08.2009. The relevant facts that arise for consideration after filtering out unnecessary details are the appellants are manufacturers of PRP medicines; availed benefit of SSI exemption Notification No. 08/2003-CE. On verification of .....

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..... they are manufacturing goods on their own account under loan license bearing brand name and for third parties bearing trade name of others. 4. It is his submission that as regards the goods manufactured under loan license, they are discharging the duty liability but have not discharged the duty liability on the goods manufactured on third party basis under an impression that they are eligible fo .....

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..... If that be so, such clearances would definitely attract central excise duty as benefit of SSI exemption notification is not applicable to branded goods. In our view, appellant has no case either on merits or on limitation. 7. Accordingly in the facts and circumstances of this case, we hold that the impugned order is correct and legal and does not suffer from any infirmity. The appeal stands reje .....

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