ASPEN CREW Vs. CCE

JUDGEMENT

(1.) Appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The brief facts of the case are that the appellants are engaged in the manufacture of caps and bags containing logo/monogram of their customers. A show cause notice was issued to the appellants for classifying the caps under heading 6501.80 of Central Excise Tariff and for bags under heading 6305.39 of Central Excise Tariff and for denying the benefit of Small Scale Exemption Notification on the ground that appellants are not entitled for the benefit of Small Scale Exemption Notification as they were manufacturing and clearing branded goods.

(3.) The adjudicating authority classified the goods as proposed in the show cause notice and denied the benefit of Small Scale Exemption Notification. The adjudicating authority also ordered the confiscation of the goods which were found in the factory and gave option to the appellants to redeem the goods on payment of Rs. 75,000 personal penalty of Rs. 1,50,000 was also imposed.