2005 (12) TMI 483

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....ppellant. Shri  S.N. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the fact on records the appellant is a Small Scale Unit engaged in the manufacture of Super Enamelled Copper Wire. Their factory was visited by the Central Excise Officers on 7-7-1997 and it was found that some of the goods were manufactured as Branded items of M/s. Sherul Industr....

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.... proposal was made in the notice. On appeal, the said order was confirmed by the Commissioner (Appeals). 2. The appellants main grievance is that duty has been confirmed in respect of branded goods as well as their own manufactured goods, whereas, being a Small Scale Unit and within the exemption limit, no duty was liable on the goods manufactured by them their own behalf. As regards the d....