TaxTMI 
TaxTMI 
1997 (11) TMI 237
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....l Collector had held vide his impugned order that they were eligible for the benefit of Notification 175/86, dated 1-3-1986 in respect of their clearance during the period April 1989 and May 1989. 2. In coming to the said conclusion, the Addl. Collector had taken into account the effect of amending Notification 174/89, dated 1-9-1989 which permitted the exclusion of the value of clearances of goods manufactured with the brand name of another person not eligible for the benefit of said small scale exemption notification. By applying the said amendment, the value of clearances of the goods manufactured and cleared by the respondent company during the year 1988-89 fell below the exemption level of Rs. 1.5 crores and accordingly, it was h....
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....e of clearances of goods cleared under the brand name of another manufacturer. Such goods were not eligible for the benefit of Notification No. 175/86 by an express provision, viz. paragraph 7 thereof. The contention raised in the present appeal is that the amending notification being dated 1-9-1989 it will not be applicable to clearances effected in April and May 1989 on payment of duty by applying the ceiling of Rs. 150 lakhs on the clearances made in the previous year 1988-89 viz. 1-4-1988 to 31-3-1989 as applicable at the time of their clearance. It is contended that the benefit of amendment by applying the ceiling of Rs. 150 lakhs, by excluding the value of clearances of goods affixed with the brand name of another manufacturer will be....
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....e uphold the same. In this connection two Tribunal decisions were brought to our notice. The earlier of the said two decisions is in Collector of Central Excise v. Power & Control, 1992 (62) E.L.T. 662 wherein the manufacturer cleared goods bearing his own brand name besides goods affixed with brand name of another manufacturer. On the latter goods the exemption under Notification 175/86 was not applicable. It was held by the Tribunal that the goods chargeable to normal rate of duty being not entitled for small scale industry exemption are to be treated as goods cleared not in terms of Paras 1(a) and 1(b) of the exemption Notification 175/86. On that reasoning the Tribunal held that the goods cleared with a non-entitled manufacturer's brand....