2009 (8) TMI 438

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....87 of Central Excise Tariff Act, 1985. Proceedings were initiated against the appellant for denial of benefit of small scale exemption Notification No. 8/2003-C.E., dated 1-3-2003 on the ground that they were using the brand name of their buyers M/s. Luk India Pvt. Ltd. The said brand name 'Luk' of their buyers was being engraved embossed at the stage of casting of the said product, in terms of the pattern used in the manufacture of the goods. During the course of adjudication, appellants contended before the Original Adjudicating Authority that their factory is situated in the rural area and as such the bar of use of other person's brand name will not be applicable to them. 3. The said issue was examined by the Original Adjudicating Autho....

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....ication of Government of Gujarat which was issued on 30-1-1978, which has no relevance now after issuance of notification on 10-8-2005. Thus, no demand of duty arises." 4. Being aggrieved with the above order of the Original Adjudicating Authority Revenue filed an appeal before Commissioner (Appeals). He relied upon a notification issued by the Government of Gujarat on 30-1-78 and held that Odhav is an Urban Area and not Rural Area. As such he observed that the assessee do not fall under Rural Area for the applicability of provision of para 4(c) of Notification No.8/2003-C.E. He accordingly, allowed the Revenue's appeal. Hence the present appeal. 5. After hearing both the sides we find that the said notification relied upon by the Commiss....