2006 (4) TMI 19

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....e of Bullet brand Detergent Cake, has challenged the order of the Commissioner (Appeals), Central Excise, Kanpur, dated 24-12-2004 before us. 2. In this case, the appellants had filed a Classification List (14/94-95) w.e.f. 1-4-1994 and started payment of duty © 30% on clearances. Later, they filed a revised Classification List (33/94-95) w.e.f. 23-5-1994 and 4-7-1994 in respect of the same it....

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....d the assessee was required to pay differential duty demanded. 5. Dissatisfied with the order-in-original, the appellants filed an appeal before the Commissioner (Appeals) who upheld that the Assistant Commissioners order on the ground that as per the clause inserted under para 4 of Notification No. 1/93 vide Notification No. 59/94-CE dated 1-3-1994, it has been laid down that in case a manufac....

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....s mentioned in para 4 of Notification No. 59/94, dated 1-3-1994 was made in their classification list dated 5-4-1994. It was also pointed out that Notification No. 59/94 debars slab exemption to SSI units who cleared their final product on the brand name owned by other units but in the instant case, being the owner of the brand name 'Bullet', the appellants are entitled to avail slab exemption on ....

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....pellants who were under the impression that duty at tariff rate would become payable @ 30% as they were manufacturing a branded product. This fact has not been questioned in the orders issued by the authorities below nor has been commented upon. The authorities have also not questioned the appellants' quantum of clearance as accounted in their records and their eligibility for availing Small. Scal....