2013 (9) TMI 842

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....eriod cleared the plastic containers, caps, and bottles to M/s. Dabur India Ltd. for manufacture of their final product with their logo "Dabur" embossed on those products. The Department was of the view that since the appellant was clearing those goods with brand name of M/s. Dabur India Ltd. they were not entitled to the benefit of SSI exemption under Notification No. 8/2003-C.E., dated 1-3-2003. On this premise, a show cause notice raising demand of Rs. 7,35,174/- was issued to the appellant-company. Show cause notice also proposed to impose penalty on the company as well as its Director Shri S.K. Burman. Show cause notice was adjudicated vide order-in-original dated 31-10-2011 whereby the Additional Commissioner confirmed the duty demand....

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....n the Notification No. 24/2009-C.E., dated 24-10-2009 which reads thus : Brand name used on packing materials - SSI Exemption not deniable - Exemption w.e.f. 1-10-1987 granted Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of description given in column (2) of the table below, manufactured by a unit availing benefit of Notification number given in column (4) of the table below, affixing the brand name or trade name of another person who was not eligible for the grant of exemption under the said notification and that such goods ....

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........ (xiii)  ............ (xiv)  ............ (xv)  ............ (xvi)  ............ 3. ..... 1st October, 1987 to 6th July, 2009 (i)  ............ (ii)  ............ (iii)  ............ (iv)  ............ (v)  ............ (vi)  ............ (vii)  ............ (viii)  ............ (ix)  ............ (x)  ............ (xi)  ............ (xii)  ............       (xiii)  ............ (xiv)  ............ (xv)  ............ (xvi)  ............ 5. Notification No. 47/2008-C.E., dated 1-9-2008 which read thus : SSI Exemption to packing materials bea....