CCE Vs. ANAND FOODS LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue. None appeared on behalf of the Respondents inspite of the notice. On going through the issue involved herein we find that the matter itself can be disposed of even in the absence of the Respondents. Accordingly, we proceed to pass this order after hearing Smt. Radha Arun, learned DR for the Revenue. The short point to be considered in this case is whether value of the goods cleared with brand name of others on payment of duty is to be included or not for the purpose of claiming small scale exemption in terms of Notification No. 175/86.

(2.) We find that the point at issue has been analysed by the Commissioner as can be seen from Para 4 of the order and while arriving at the decision in favour of the assessee he relied upon the decision of the Tribunal in the case of CCE v. Power & Control reported in : 1992 (62) ELT 662 :, 1993 (46) ECR 478 (T) as well as CCE v. ESPI industries and Chemicals by the SRB, Chennai vide Order No. 767/95 dated 13.12.1995.

(3.) ON the other hand Smt. Radha Arun submitted that the madras High Court in the case of Dukes Pharma v. Govt. of India reported in : 1994 (69) ELT 433 has taken a different view on the point at issue. It is also submitted by the DR that the view taken by the Single Member has been confirmed by the Division Bench as per Order No. 4650, to 4654/96 respectively.