2017 (3) TMI 1281

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....facture of plastic containers, caps, plugs which are subject to excise duty. Appellant Shri S.K. Burman, is the Director of the above referred appellant company. The appellant company during the relevant period cleared the plastic containers, caps, and bottles to M/s Dabur India Limited for manufacture of their final product with their logo "Dabur" embossed on those products. The Department was of the view that since the appellant was clearing those goods with brand name of M/s Dabur India Ltd. they were not entitled to the benefit of SSI exemption under Notification No.8/2003-CE dated 1.3.2003. On this premise, a show cause notice raising demand of Rs. 7,35,174/- was issued to the appellant company. Show cause notice also proposed to impos....

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..... 1-10-1987 granted Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act), on goods of description given in column (2) of the table below, manufactured by a unit availing benefit of Notification number given in column (4) of the table below, affixing the brand name or trade name of another person who was not eligible for the grant of exemption under the said notification and that such goods were liable to duty of excise which was not being levied under Section 3 of the said Act according to the said practice during the period as specified in....

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....ion (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2003-Central Excise, dated the 1st March, 2003 [G.S.R. 138(E), dated the 1st March, 2003], namely In the said notification, (i) in paragraph 4, after clause (d), the following shall be inserted, namely :- "(e) Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, PP caps, crown corks,....