2017 (2) TMI 377

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....obtain registration from the Central Excise department. The factory of the appellants was searched on 8.11.1995 by the officers of the Directorate General of Anti Evasion. It was revealed that the factory premises is of M/s. Hari Thread Works. On scrutiny of the records it was found that during the period 1.4.1995 to 8.11.1995. It is also fact that the product in question was tested and as per the test report it was found that the product is embroidery thread. The appellants have cleared Art Silk Embroidery Sewing Thread valued at Rs. 22,24,368/-. Accordingly, show cause notice was issued for demanding duty on the said clearance. The appellant s in the defence claimed the SSI exemption notification and alternatively the general exemption No....

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....r person earlier this brand was being used by M/s. Hari Thread Works, which was the partnership concern and the same unit was converted into proprietorship of the present proprietor of the appellants. Therefore the brand cannot be said that it belong to some other person. 3. Shri V. K. Shastri, Ld. Assistant Commissioner A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the goods manufactured by the appellants are admittedly a branded goods bearing the brand Oasis which belongs to M/s. Hari Thread Works, which is another person therefore the appellant is not entitled for the exemption Notification No. 1/93-CE. He placed reliance on the following judgments: i) Kohinoor Elastic....