TaxTMI 
TaxTMI 
1999 (11) TMI 496
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....Order]. - These appeals of Commissioner of Central Excise, Kanpur-I are directed against Order-in-Appeal Nos. 382 & 381-CE/KNP-I/98, dated 16-11-98 of Commissioner of Central Excise (Appeals), Allahabad. The issue involved was the eligibility for small-scale exemption of the castings manufactured by the respondents M/s. Mahavir Iron Foundry. The Commissioner (Appeals) held that the respondents w....
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....amount to using brand name so as to deny the benefit of Notification No. 1/93. I find that the appellants' case is squarely covered by the above clarification of the Board which is binding on the Central Excise authorities. In view of the above discussions, I hold that the appellants were not liable for payment of duty on clearances of their products as they were exempted under Notification No. 1/....
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.... (b) That no proof has been submitted by the party either before Commissioner (Appeals) or Asstt. Commissioner, Agra regarding non-trading of such goods by the actual purchaser and hence benefit of para 5 and para 6 of above mentioned Board's Circular, dated 27-10-94 is not applicable to these castings. (c) ................ 3. Arguing fo....
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....ption as contained in Notification 1/93-C.E., dated 28-2-93 as amended up to date, will be admissible to such castings and that these castings will not be termed as branded goods. This position has also been clarified vide Govt. of India, Ministry of Finance's letter F. No. B/40/12/94-TRU, dated 1-9-94 vide Circular No. 52/52/94-CX." 4. It is clear from the aforesaid para alone that the cast....