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TMI Blog2025 (3) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... al labels, bearing brand name/trade name of another are exempted. Since the Adjudication authority has held that the goods manufactured by the Appellant are falling under the above category, there is no reason or justification to deny the very same benefit as per the Notification No. 24/2009-CE(NT) dated 21.10.2009, for the period from 01.04.2006 to 31.08.2008. There is a strong force in the contention raised by the Appellant that the Adjudication authority has invoked the extended period of limitation without considering the facts and circumstances in the present matter. There is no allegation of suppression of facts and demand was confirmed only on the ground that appellant has not paid excise duty for the relevant period. Moreover, long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the benefit of SSI under Notification No. 8/2003-CE dated 01.03.2003. The appellants are manufacturing tags, printed sheets, boxes, carry bags, catalogues, bands etc., bearing the brand names of other parties. Alleging that appellant had contravened the conditions prescribed under Notification No. 8/2003-CE dated 01.03.2003 during the period April 2006 to August 2009, manufactured and cleared the said branded goods on which Central excise duty of Rs. 7, 47, 740/- was not paid, proceedings were initiated. Thereafter, Adjudication authority as per the Order-in-Original dated 31.05.2011 held that demand for the period from April 2006 to August 2008, the goods manufactured and cleared by the Appellant amounts to manufacture of branded good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty for the period April, 2006 to August, 2008 is not sustainable. 4. The Learned Counsel further submits that the issue is also squarely covered by the judgment of this Tribunal in the matter of M/s Kajal Print and Pack (Pvt) Ltd. Vs. CC, Mumbai-V (2019 (369) E.L.T 1210 (Tri. Mumbai) wherein it is held that:- 6. It would appear from the amendment to the notification, and the subsequent exemption under Section 11C of Central Excise Act, 1944, that legislative approval for exclusion from exemption did not intend to cover 'packaging' manufacturers in the small-scale sector who, by the very nature of their activity, were, undoubtedly, an ancillary but, undoubtedly, in the small-scale sector. The exclusion from exemption is appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade and field formations of revenue may have operated under such understanding. Thus, the general practice of assessment can be said to be non-payment of duty or payment at lower rate, as the case may be. In such situations, Board may issue circular clarifying that the general practice of assessment was erroneous and instructing field formations to correct the practice of assessment. Consequent upon such circular, issue of demand notice for extended period of time would be incorrect as it cannot be said that the assessee was intentionally not paying the duty..." 6. The Learned Authorized Representative (AR) reiterated the finding in the impugned order and submits that the Adjudication authority has considered the Notification issued from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period from April 2006 to August 2009. The adjudicating authority has held that demand for the period September 2008 to August 2009 is unsustainable, considering the amendment to Notification No.8/2003- CE dated 01.03.2003 vide Notification No.47/200-CE dated 01.09.2008. As per the above SSI Notification as amended, packing materials namely printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels, bearing brand name/trade name of another are exempted. Since the Adjudication authority has held that the goods manufactured by the Appellant are falling under the above category, there is no reason or justification to deny the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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