TaxTMI 
TaxTMI 
2022 (2) TMI 91
X X X X Extracts X X X X
X X X X Extracts X X X X
.... : Mr. D Sahu, Adv For the Respondent(s) : Dr. N Mozika, Sr.Adv with Ms. L Jana, Adv Since the appropriate notification pertaining to exemption applicable to manufacturing units set up in the North-East is not immediately available, the hearing cannot be concluded. Several grounds have been raised on behalf of the appellant in challenging an order of the Tribunal passed in respect of an order-i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....006-2007, that the goods were subject to excise duty, whereupon a demand was made in February, 2007. Shortly after the demand was made, the appellant paid the entire quantum of duty that it perceived to be due by February 27, 2007, including interest, and claimed that no further sum was due. By a show-cause notice dated April 7, 2008, the department made a demand for excise duty that was payable....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in terms of the notification of 1999. Another ground which is raised by the appellant is that the benefit that the appellant was entitled to an SSI unit is sought to be denied on the ground that the appellant manufactured a product under a brand name of another person. In terms of the relevant notification No.8/2003 dated March 1, 2003 an assessee unit loses the benefit under the notification if ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rior to December 1, 2006 the relevant goods were produced or sold by the appellant under the brand name Gulab. Since a stand was taken by the appellant immediately upon receipt of the show-cause notice that it commenced manufacturing the relevant goods under the Gulab name only subsequent to December 1, 2006, the onus was on the department to prove otherwise in the event the department sought to ....