PRIYA BAKERS (P) LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The assessee's appeal under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the impugned order of Annexure A/1 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (in short "CESTAT"), has been admitted on following substantial question of law:

(2.) The appellant replied to the aforesaid notice and stated that the Firm was entitled for exemption under the Notification of Annexure A/3 dated 1-4-1997, as being a small scale industry they did not cross the limit of Rs. 30 lacs, their brand name is "Priya Glucose V", and not "Priya" which is owned by M/s. Priya Food Products Ltd., S.M. Bose Road, Agarpara, Distt. North 24, Parganas, West Bengal, and thus, they are eligible for exemption and the proceedings, proposed in the show cause notice, be dropped.

(3.) The learned Additional Commissioner, Central Excise, Headquarters/ Raipur, dropped the proceedings with a conclusion as under: