2016 (11) TMI 1208

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...., MEMBER (TECHNICAL). Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department. Shri A. K. Dixit, Advocate, for the Respondent. ORDER Per Mr. Anil Choudhary : The revenue is in appeal against order in appeal dated 28.12.2006, passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Lucknow. 2.1 The brief facts are that on scrutiny of ER I returns for the peri....

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....ng part of the year. Accordingly, it appeared that the appellant did not satisfy the condition number 2 (1) of Notification No.9/2003-CE dt. 01.03.2003 and accordingly, differential duty was demanded. The respondent assessee contested the SCN, they have rightly availed the benefit of Notification No.9/2003-CE dt. 01.03.2003 and have simultaneously cleared the goods under the brand name of the buye....

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....ls) who vide the impugned order was pleased to allow the appeal and setting aside the order-in-original observing that there is no contravention of the provisions of Notification No.9/2003-CE dt. 01.03.2003. Although, the appellant assessee failed to file declaration as required under Notification No.9/2003-CE dt. 01.03.2003, but the omission on the part of the assessee cannot be considered fatal ....

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....ave cleared branded goods at full rate of duty but have availed exemption for SSI under the notification as permissible. 4. Having considered the rival contentions and in view of the uncontroverted fact that the appellant have availed exemption on the clearance of the un-branded goods and have paid full rate of duty on clearance of branded goods, we hold that the appellant have not violated the....