2018 (10) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Ajay Sharma, Member (Judicial) Ms Padmavati Patil for appellant Shri DS Chauhan, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Three appeals of M/s Kajal Print & Pack (Pvt) Ltd and one appeal of Shri Sunil P Rui are disposed off by this common order. Three different show cause notice for demand of duty pertaining to July 2004 to October 2004, April 2009 to Dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he show cause notices pertains to the period prior to such registration. By notification 47/2008-CE dated 1st September 2008, the exemption was made available to small scale industries manufacturing packing material bearing marks of non-entitled entities by insertion of clause (e) in paragraph 4. However, even after such amendment, the appellant was denied eligibility to exemption on the ground th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act, 1944, that legislative approval for exclusion from exemption did not intend to cover 'packaging' manufacturers in the small scale sector who, by the very nature of their activity, were, undoubtedly, an ancillary but, undoubtedly, in the small-scale sector. The exclusion from exemption is applicable to goods which bear a brand name and the exclusion from coverage under these exclusion is limi....