2019 (4) TMI 1147

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....dt. (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. YDB/48/M-I/2011 dated 15.07.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I 3. Briefly stated the facts of the case are that the appellants are engaged in manufacture of printed cartons, catch covers falling under Chapter sub-heading 481920....

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....f Rs. 2,79,811/- not paid alongwith interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. Learned Advocate Shrikant Kamat for the appellants submits that catch covers are also used for packing of mater....

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....n addressed to the department about clearance of the said catch covers from the factory. In support, the learned Advocate placed the relevant ER-1 returns filed during the relevant period. He submits that since the fact is within the knowledge of the department and issue involved is pure interpretation of law, which is evident from issuance of Section 11C notification, therefore, invocation of ext....

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....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 limited to certain categories. That the packaging industry in the small-scale sector would generate its business by manufacture of packages bearing brand names is acknowledged by the amending exclusion in the notification ....