Branded goods exemption failed where manufacture and clearance of Omega juicer mixer grinders was admitted and supported by record.

Branded juicer mixer grinders sold under the name "Omega" were found to have been manufactured and cleared during the relevant period, because the reply to the show-cause notice did not dispute manufacture, the appellants admitted supply during adjudication, and the proprietor's un-retracted statement supported duty liability. On that evidence, the exemption claim failed and the demand, interest and penalty were sustained.

---

---

Issues: Whether the appellants had manufactured and cleared branded juicer mixer grinders using the brand name "Omega" during the relevant period so as to sustain the duty demand, interest and penalty and deny the exemption claim.

Analysis: The reply to the show-cause notice did not dispute manufacture of branded goods and only contested supply. The appellants had also admitted during adjudication that Omega-branded juicer mixer grinders were supplied during the relevant period, and the proprietor's statement recorded by the department ed readiness to pay duty on branded goods sold during the last three years. The statement was never retracted. In these circumstances, the evidence on record supported the finding that the branded goods were manufactured and cleared as alleged.

Conclusion: The issue was decided against the assessee. The demand, interest and penalty were sustained and the appeal was dismissed.

---