9911796707
TMI Blog2001 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... to the specified goods, whether he is liable to pay duty at the rate applicable on all subsequent clearances of the specified goods only in respect of which the option is exercised or in respect of clearance of all the specified goods manufactured by him and cleared by him after exercising such option, in a financial year in which such date of option falls." 2.Short facts necessary for understanding the issue raised in the appeals are as follows. 3.Appellant is a small scale industrial unit. They manufacture various goods including vertical blinds made of textile fabrics. Value of the entire goods manufactured was within the limits fixed by notifications, which granted tax benefits to small scale industrial units. Vertical blinds were t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), Ghaziabad. By order-in-appeal No. 608-C.E./MRT/99, dated 15-7-1999, appellate authority dismissed the appeal. 4.Notification No. 1/93-C.E., dated 28-2-1993 as amended by subsequent notifications extended exemption to clearances of specified goods upto the value fixed therein on payment of concessional duty. Limits within which the benefit available to the manufacturers were contained in clauses 1 to 3 of the said notification. Clause 4 of the notification specifically provided that the exemption contained in the notification should not apply to the specified goods bearing a brand name or trade name of another person. Thereafter, the notification contains the following clause : - "Notwithstanding the exemption cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by an SSI Unit. Collectorate, Meerut issued show cause notice dated 12-9-1995 proposing to levy full duty on that product as branded item and consequently outside the purview of the concessional duty. That show cause notice related to the period from 1991-92 to 1993-94. Manufacturers took up the stand that their product vertical blinds are not branded items. This contention of the manufacturers was negatived by the Collector. The issue came up before this Tribunal. By final order Nos. 1046-1048/99-D, dated 21-12-1999 [reported in 2000 (36) RLT 764 as Arvind Nanda and others v. Collector of Central Excise, Meerut], this Tribunal took the view that the benefit of small scale exemption notification will not be available to the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e branded goods. This finding of the Collector was upheld by this Tribunal. No material or matrix was available with the Department to take a contrary view in relation to the period from April 1996 to October 1997 that the vertical blinds manufactured by the appellant were not branded articles. We are at a loss to understand how the adjudicating authority, an officer subordinate to the Collector, Meerut, ventured to take a decision contrary to those taken by the superior authority and this Tribunal. Nowhere in the order passed by the adjudicating authority and the Appellate Commissioner, there is a statement that activity in the manufacture of vertical blinds changed to make it a non-branded one. In such a situation, we hold that the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
