2016 (12) TMI 329

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....rabhudesai, Superintendent (AR.), for Respondent Per: Ramesh Nair: The fact of the case is that the appellant engaged in the manufacturing of parts of Motor Vehicles falling under Chapter 87 & Chapter 40. They were claiming SSI exemption under Notification No. 1/93-CE dated 28.02.1993 as amended based on their turnover. They were clearing some of their goods under own brand name "Vir" by availin....

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....rmed the demand on appellant's own branded goods and denied the exemption Notification Nos 1/93-CE dated 28.02.1993 on the ground the goods bearing marking of O.E. Manufacturer are not goods bearing the brand name of another person, hence the value thereof is includable in overall aggregate value of Rs. 3 crores. Therefore after crossing the aggregate value of Rs. 3 crores, the appellant was n....

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.... the adjudicating authority has passed denovo adjudication order wherein the extended period of demand was invoked. However the duty Was re-quantified in accordance with direction given by the Tribunal. Being aggrieved by this impugned order the appellant is before us. 2. None appeared on behalf of the appellant despite notice. On perusal of grounds of appeal, we observed that the appellant has s....