2016 (8) TMI 1017

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....entative) Shri M.K. Sarangi, Joint Commissioner(AR) ORDER Present appeal is filed by appellant M/s Ispat Udyog against Order-in-Appeal No. 520/CE/APPL /KNP/2006 dated 19/10/2006 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2.  Facts of the case are that appellant were engaged in the manufacture and clearance of C.R. Strips of iron and steel. They were avai....

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....ause notice was adjudicated through Order-in-Original No. 116-AC/DMD/2005 dated 29.11.2005. The original authority has relied upon Circular dated 27.10.1994 issued by CBEC and held that the goods on which the full rate of duty was paid were sold to particular manufacturers and they were not treaded in the open market and therefore, they will not be traded as branded goods with in the meaning of br....

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....cleared the goods on which brand name were affixed to respective lock manufacturers by paying full rate of duty for which regular returns were filed and after the time limit expired for filling appeal against finalization of said returns the present show cause notice is issued treating the goods on which full rate of duty was paid and for which small scale exemption was not availed as unbranded go....

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....f Central Excise, Rajkot Vs Vitashiv Ceramics Ltd. 2000 (122) E.L.T. 106 (Tribunal)and argued that he goods manufactured by appellant on which brand names were affixed were not traded in market and therefore as held in the said cases cannot be treated as branded goods for the purpose of computation of value of clearance. 6.  We have taken into consideration the rival contentions. We have a....