2010 (9) TMI 551

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.... Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - The assessees herein are registered merchant-manufacturer of ready-made garments availing the benefit of exemption with effect from 1-5-2001. The value of clearances made by them during the year for home consumption from May, 2001 to March, 2002 worked out to Rs. Three crores approx and the val....

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....id notification and therefore duty of Rs. 3,32,986/- together with interest paid by them on 9-5-02 was correct and their protest for the said payment of duty was vacated. The Commissioner (Appeals) set aside the demand; hence this appeal by the Revenue. 2. We have heard the ld. JCDR and perused the records, as none appeared for the respondents in spite of notice. The finding of the lower a....

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.... added by the Revenue to reckon the aggregate value of clearances was the retail sales turnover of bought-out goods by the appellants; whereas the value of very same goods stood assessed at the hands of physical manufacturer of these goods. (iii)    Even after May-2001 that is when the merchant manufacturer concept was introduced the value of clearance is attributed to only one, ....

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....e garments were either exempted or dutiable depending on the status of the brand name. Garments with registered brand names were dutiable and those with unregistered brand names were exempted. So in April-2001, there could be both duty paid as well as exempted clearances in the hands of physical manufacturers of garments. Such clearances, whether on payment of duty of otherwise was required to be ....