TaxTMI 
TaxTMI 
1999 (12) TMI 484
X X X X Extracts X X X X
X X X X Extracts X X X X
....linder valves and were availing the benefit of small scale exemption notification. The factory premises of the appellants was visited by the revenue officers and during verification, it was found that 7000 regulators and 4721 cylinder valves totally valued at Rs. 7,28,771/- were found in excess to their RG 1 record. These were taken in the possession. During investigation, it was also found that the appellants were wrongly availing the benefit of small scale exemption notification as they were clearing the LPG pressure regulators with the name and logo of different oil companies, to which the regulators were supplied and the oil companies were not entitled to the benefit of exemption notification. A show cause notice was issued to the appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ying the benefit of Notifications 1/93-C.E. and 175/86-C.E., as per paras 4 and 7 of the notifications respectively, the goods should be affixed with the brand name of another person, who is not eligible for exemption under the notifications. The brand name embossed indicates the connection between the brand name and such connection, should be in the course of trade. He submits that the goods can be treated as branded goods for the purpose of denying the exemption notification only if the brand name is owned by the other persons and the goods were traded. He submits that in the present case, the gas regulators have crimped plate with the remarks "property of Bharat Petroleum" on the regulators which are supplied to Bharat Petroleum and simi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....customer and the customer, do not sell the goods, but use the goods in their own establishment, the benefit of small scale exemption notification is available to the manufacture of such goods. He submits that the ratio of the above decision of the Tribunal is fully applicable to the facts of the present case. He, therefore, prays, that the appeal be allowed. 5. Ld. DR, appearing on behalf of the Revenue, submits that at the time of visit of excise officers, 7000 regulators and 4721 gas valves were found fully packed in the wooden boxes, which were also stripped. He submits that this shows that these were fully finished goods and the appellants were not denying the fact and these were not entered in the RG 1 record. 6.  In re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wooden boxes, some of them were duly stripped, we find no force in the argument of the appellants that the goods had not reached the finished condition. The appellants were not denying the fact that these were not entered in the RG 1 record. As the goods were found in fully finished condition, in the factory and were not entered in the RG 1 register, they are liable for confiscation as held by the Commissioner of Central Excise in the impugned order. We, therefore, hold the finding of the ld. Commissioner in this respect. 10. In respect of small scale exemption notification, the contention of the appellants that they were manufacturing regulators and valves and supplying them to the various gas companies with crimped plate, which be....