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TMI Blog2018 (8) TMI 1673X X X X Extracts X X X X X X X X Extracts X X X X ..... . M.V. Ravindran, Member ( Judicial ) And Hon ble Mr. P. Venkata Subba Rao, Member ( Technical ) Shri G. Shivadass Shri G. Prahlad, Advocates for the Assessee Smt. B. V. Shiva Naga Kumari, Commissioner (AR) for the Revenue ORDER [ Order Per : P. Venkata Subba Rao ] These appeals are filed by the appellant against the Order-in-Original No. 01/2009-C.Ex. dt. 28.01.2009 02/2009-C.Ex. dt. 29.01.2009 passed by the Commissioner of Central Excise. These involve alleged clearances of goods by the appellants bearing the brand name of another person availing wrongly the benefit of SSI exemption. The appellants herein are manufacturers of various varieties of biscuits /cakes and bakery items and they have been availing the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order have been passed by the Learned Commissioner in violation of principles of natural justice because they were not provided with the copy of these relied upon documents along with the show cause notice. These relied upon documents necessary for them to work out the correct duty liability and also defending their case. b) the appellants cleared fruit biscuits in loose condition in returnable crates during the period 2003-2004 to 2005-2006. The statement of Shir Lekhraj Ramnani, Proprietor of the firm that fruit biscuits supplied by them to Karachi Bakery in card board boxes printed with the design of M/s Karachi Bakery printed on it. There was never a statement made that the appellants cleared fruit biscuit in boxes fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not eligible for exemption on this ground. They also manufactured and cleared branded biscuits to M/s Karachi Bakery in packed condition from 2003 onwards and the statements of Mr. Rajesh Ramnani partner of M/s Karachi Bakery and Mr. Dewandas Ramnani partner of M/s Ram Bakery clearly shows that they have cleared the goods in boxes with the brand name of M/s Karachi Bakery. The extended period is properly invoked as they have suppressed the facts of clearance of branded goods and use of machinery till investigation was initiated by the Central Excise Authorities. 5. He further argued that it is not necessary for the brand to be registered for denying the benefit of SSI exemption under Notification No. 08/2003. Even if unregistered bran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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