2016 (10) TMI 787

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....ahul Tangri, CA, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 22-9-2006 passed by the Commissioner (Appeals-I), Customs & Central Excise, Jaipur. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Maize Starch, which is exemp....

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....llant submits that the dispute arising out of the present case is no more res integra in view of the judgment of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chennai v. Nebulae Health Care Ltd. - 2015 (325) E.L.T. 431 (S.C.). 5. On the other hand, Shri Govind Dixit, ld. DR appearing for the respondent reiterated the findings recorded in the impugned order and fu....

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....is outside the scope and purview of the SSI exemption notification since the branded goods manufactured on job work basis is not covered by the said notification. The relevant paragraph of the said judgment is extracted below :- "...........It also follows that once excise duty is paid by the manufacturer on such branded goods manufactured, the brand name whereof belongs to another person, on j....