2016 (1) TMI 15

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....d Kumar, Authorized Representative (Jt. CDR) ORDER B. Ravichandran, Technical Member - There are two appeals on the same issue one by the main appellant contesting the demand of Central Excise duty, the other by partner of the main appellant contesting the penalty imposed. Both the appeals are taken up together for decision. The appellant is engaged in the manufacture of printed as well as n....

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....ommissioner (Appeals) vide his order dated 23/3/2006 upheld the original order. The present appeals are against the said Commissioner (Appeals) order. 2. The short point for decision is whether or not the value of printed cartons and skin packagings with the brand name of others are to be added in the aggregate value to arrive at SSI exemption in terms of Notification No. 8/2002-CE. The relevan....

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....oods and the buyer with whom such identification relates in the course of trade of such goods. In other words, whenever the goods bearing such identification are sold by the buyer, such goods give an impression as goods of the buyer and not of any other person'. 3. In the impugned order, the learned Commissioner (Appeals) held that the printed cartons are used by the buyers for packing thei....

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....04-08-2005]and Vir Rubber Products (P.) Ltd. v. CCE [2015] 51 GST 85. On the other hand, the learned AR reiterated the findings of the lower authorities. 4. Heard both the sides and examined the appeal records. It is seen that the Hon'ble Supreme Court in the case of Kohinoor Elastics (P.) Ltd. (supra) overruled the full bench judgment of this Tribunal in the case of Prakash Industries v. C....