SSI exemption denied for branded goods cleared for others, with the limitation challenge also rejected.

SSI exemption was denied for clearances of goods manufactured on behalf of third parties and sold under another's brand name, because the admitted facts placed the goods outside the exemption scheme. The limitation plea also failed, as no acceptable basis was shown to displace the demand on that ground. The duty demand and related consequences were therefore sustained, and the appeal was rejected.

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Issues: Whether the appellant was entitled to Small Scale Industry exemption for clearances of goods cleared under the brand name of others, and whether the demand was barred by limitation.

Analysis: The clearances in question were admittedly made on behalf of third parties with the brand name of others affixed. On that admitted factual position, the benefit of the SSI exemption was not available to such branded goods. The plea of limitation also failed, as no acceptable case was made out to disturb the demand on that ground.

Conclusion: The exemption was not available and the demand was not barred by limitation; both contentions were rejected against the appellant.

Final Conclusion: The impugned order confirming duty and related consequences was upheld and the appeal was rejected.

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