TaxTMI 
TaxTMI 
2022 (9) TMI 1055
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....fications during the period from April 2008 to December 2008 in respect of excisable goods manufactured and cleared by them. III. I confirm the demand of Central Excise duty of Rs. 16,977/- (Rupees Sixteen Thousand Nine Hundred and Seventy Seven only) Duty + Rs. 340.00 + Rs. 170.00 (Rupees Three Hundred and Forty and Rupees One Hundred and Seventy only- Edu Cess & Higher Education Cess Respectively) IV. I order to recover the interest, at appropriate rate from M/s Ramani Hotels Ltd under the provisions of Section 11AB of Central excise Act, 1944. V. I Impose a penalty of Rs. 2000/- (Rupees Two Thousand only) under Rule 25 of the Central Excise rules, 2002 on M/s. Ramani Hotels Ltd." 2.1 Appellants are engaged in manufacturing cakes and pastries falling under chapter sub-heading 1905.20 of the Central Excise Tariff Act, 1985. Intelligence was gathered to the effect that the appellants were manufacturing cakes and pastries by using the brand name "Ramee Guestline Hotel" on the packing material for packing cakes which belonged to another company. The appellants have restaurant where food is served to the customers staying in the hotel and that the kitchen is located on the grou....
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....A show cause notice for the earlier period was issued to the appellant. The said show cause notice has been decided in their favour. In the said order, the Commissioner (Appeals) has specifically held that the appellants hold the brand name/trade name to which they were clearing the cakes and pastries manufactured by them. * No new facts have been pointed out in the show cause notice now or in the adjudication order or appellate order. Since the earlier order has decided in their favour, this appeal should be allowed setting aside the earlier order. * He also submitted various Government registration wherein the brand name "Ramee Guest Line Hotel" embedded with Ramani Hotels Ltd. is shown - * PAN of Ramani Hotels Ltd. * GST registration. * Service tax registration of ST-2. * Consent of Maharashtra Pollution Control Board. * Luxury Tax registration. * Certificate of Importer-Export-Export Code. * Incorporation Certificate. * Four Star Hotel Certificate. 3.3 Arguing for the Revenue, learned AR submits that:- * The issue is in respect of misuse of exemption provided under Notification No. 8/2003-CE dated 01.03.2003. As the goods cleared by the appellant bear the....
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....No. AAACRS5133, and operating under the name & Style of "Ramee Guest Line Hotels situated at 462, AB Nair Road, Juhu, Mumbai-400 049 (herein after for sake of brevity referred to an M/s RGLH"), were engaged in the manufacture and sale of excisable goods viz, cakes, pastries, classifiable under CSH- No 19059010 (erstwhile no 1905.20), of the Central Excise Tariff Act, 1985, (hereinafter for sake of brevity referred to as the said goods"), and also using printed carton boxes as its packing material bearing Brand Name, belonging to another company "RAMEE GUESTLINE HOTEL"; have evaded Central Excise duty, on the manufacture & Sale of the said excisable goods, letter was issued to them on 14 9.2004, under F.No. V(PI)12-2/Enq/AND/04, to submit details of the bakery items viz Cakes/Pastries/ Biscuits/Chocolates etc., manufactured and cleared by them during the preceding five years, along with the relevant Balance Sheets. Based on the evidences collected, a Show-cause-cum-demand-notice no. V/Adj (Ch.19) 158-118/A-Prev./2005 dated 04.08.2005 for the period from Apr 2000 to Mar'05 demanding C.Excise duty amounting to Rs. 34,519/-was issued to them followed by subsequent periodical Show C....
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.... other manufacturer. The SSI exemption as stated above restricts the use of the brand name of any other person or manufacturer who is not eligible for exemption. In this case the brand name & logo "Ramee Guestline Hotels on packing material used for packing of cake by the appellant and the cake were not sold in the market but fully weed the restaurant to cater to the requirement of customers Therefore it cannot be said to the mischief of brand name theory in as much as the said brand belongs to their group "Ramee Guestline Hotels". Therefore, the cake manufactured and sold in restaurant to their customers is not covered the sale of branded goods, hence not liable to duty upto exemption limit of Rs. 1 crore. 09. Further, the cake manufactured by them in their restaurant is not traded further in the market, but actually consumed by their customers. As per CHEC's Circular No. 71/71/94-CE dated 27.10.1994, if the goods are not further traded in the course of trade, the benefit of SSI Notification cannot be denied. The appellant are not putting any trade name or house mark on the cake being sold. It is only on the packing paper board, the name of the group is written such as "Rame....
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....he Department is totally relying upon this schedule 'M' of the balance sheet to say that the brand name belongs to investment company, whereas M/s Ramee Investment is the major share holder of their hotel and they are in the business of investment and Ramee Investment is their sister concern and therefore it cannot be said that the brand name "Ramee" belongs to any other person, but belongs to their group company. 13. In view of the above, the use of brand name "Ramee Guestline Hotels" by the appellant is not contrary to the provision of exemption under SSI Notification No. 8/2001 as amended and appellant are entitled for exemption as stipulated under the said Notification. "Ramee Guestline Hotels" is their group name which consists of three units of Juhu (Mumbai), Banglore and Tirupati. It is not a brand name of any other person or a manufacturer and therefore the cake manufactured and sold in restaurant to their customers is not covered under the sale of branded goods and hence not liable to any duty upto the limit of Rs. 100 lakhs. 14. Under the above circumstances, as stated by then Commissioner (Appeals) vide Order-in-Appeal No.CPA/(672)64/MV/2007 dated 30.03.2007,....