2007 (6) TMI 442

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..... Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against the Order-in-Appeal No. 340/2006-C.E., dated 29-5-2006, passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The appellants manufacture inner Tubes, Curing bags and Envelops which are all excisable commodities. They manufacture th....

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....ppellants are highly aggrieved over the impugned order and come before the Tribunal for relief. 3. Shri A.K.J. Nambiar the learned Advocate appeared for the appellants and Shri Anil Kumar, learned JDR appeared for the Revenue. 4. Heard both the sides in the matter. The appellants cleared the goods bearing the mark "PEEJAY-STU" on payment of normal rate of duty as they did not consi....

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....he ground that the appellants by paying normal duty on the tubes with marking 'PEEJAY-STU' had actually opted out of SSI Scheme and hence they would be liable for payment of normal duty for all the clearances including those with their brand name 'Peejay'. On going through the invoices and declaration, we find force in the contention of the appellants. They cleared goods bearing legend 'STU' only ....

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....l Excise, Hyderabad [2004 (165) E.L.T. 228 (Tri.-LB)] wherein it has been held that few clearances in the beginning of financial year on payment of normal duty pending determination of clearances of previous year cannot be considered as de facto opting out of exemption. The ratio of the case law in the case of Uma Sand & Resins Pvt. Ltd. v. Commissioner of Central Excise, Noida [2004 (166) E.L.T. ....