2004 (3) TMI 488

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....vocate, for the Appellant. Shri A. Shukla, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Duty demand of  Rs. 14,92,530/- has been confirmed against the appellants herein who are engaged in the manufacture of synthetic rubber aprons classified under CET sub-heading 4016.99, as a result of denial of benefit of concessional rate of duty claimed by them in terms....

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....nts is that the brand name holder is registered as a SSI unit, which is the criterion for determination of the eligibility to the benefit under the notification and the chargeability of the goods to any duty or the non-availment of the benefit by the brand name holder is not material for this purpose. The alternative submission is that the identical goods manufactured by the brand name holder were....

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....lable to goods specified in Annexure thereto, provided that the value of clearances of excisable goods for home consumption does not exceed the ceiling limit prescribed thereunder. The notification also provides that the exemption shall be applicable only to a factory which is an undertaking registered with the Director of Industries in any State or the Development Commissioner (SSI) as SSI unit u....

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.... any goods, does not mean that it was not eligible for the Notification and since it satisfied the criteria of being SSI unit and criteria of value of clearances, it was eligible to the benefit of the notification and in turn, the appellants who were clearing excisable goods with the brand name of M/s. Zaverchand Gaekwad Ltd. were eligible to the benefit of the notification. In the case of Commiss....