2015 (10) TMI 1988

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.... various licensees. They cleared the goods, bearing in the brand name of the loan licensees and paid duty. They also availed benefit of the SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 in respect of clearance of the goods on their own account. 3. According to Revenue, the appellant is entitled to avail the SSI exemption in respect of clearance of the goods bearing brand name to the loan licensees as per paragraph 3 (b) and 3A (b) of the said Notification as their unit located is in rural areas. So, the clearance value of branded goods would be clubbed with the clearance value of own goods, and therefore, they have cleared the goods without payment of duty even after crossing 100 Lakhs. 4. The Adjudicating Authority ....

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....teral Excise, vs. Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.) 6. We find that the Tribunal in the case of Pharmanza (India) (supra) on the identical situation observed that the duty paid on the branded goods is more than duty now being demanded, should neutralize entire demand required to be verified and matter was remanded. The relevant portion of the said decision is reproduced below:- 3. Learned advocate has assailed the impugned orders on limitation as also on merit. As regards limitation, he submits that the reasoning adopted by Commissioner that the appellants has suppressed the fact that their factory was located in rural area, cannot be upheld inasmuch as the said fact is not capable of being suppressed. Revenue....