2008 (3) TMI 240

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.... on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. The appellants are engaged in the manufacture of food products w.e.f. June, 2003 on job work basis to M/s. Manjilas Rice Mills. They supplied raw materials to the appellants who manufactured the food preparations and supplied the same after necessary packing. The appellants were receiving the processing charges. Proceedings were initiated against the appellants by issue of Show Cause Notice dated 13.06.2004 demanding duty of Rs. 3,53,964/- for the goods cleared by them during the period from July, 2003 to 23.04.2004. The lower authority, apart from confirming the above demand, imposed equal penalty under Section 11AC. The appe....

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.... from various persons during that time must be read in the background of the changed circumstances that existed in the appellant's unit during the period from 01.04.2004 to 10.05.2004. The department cannot generate the factual situation and extend it to cover the entire periods from July, 2003 to 23.04.2004. It was contended that the Show Cause Notice demands duty on clearances which did not bear any brand name on them. The duty liability can be attracted only to clearances of Palada Mix and Semiya Mix effected between 20.09.2003 to 01.04.2004, as the said clearances were effected in packages bearing the brand name 'Double Horse'. Similarly, the clearances of other products effected in packed condition between 01.04.2004 and 23.04.2004 als....

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....Horse in respect of Semiya / Palada mix. As far as other products are concerned, it is their contention that only during the period from 01.04.2004 to 23.04.2004, they had used the brand name Double Horse. 7.1. The first Circular dated 15th March, 2004 reads as follows:- "This is to bring to your kind notice that with effect from 01/04/2004 onwards we instruct you to supply the products in 'Double Horse' brand packages supplied by us. We will be sending few specimen packages of 'Double Horse' instant Palappam Mix, Semiya Mix etc. to get an impression and style of our packing and sealing.' 7.2. The second Circular is dated 05th May, 2004. The contents of the second circular are as follows:- "With effect from 10th May 2004 onwa....