COMMISSIONER OF CENTRAL EXCISE Vs. RAJKAMAL PLASTICS

JUDGEMENT

(1.) The above captioned appeals have been directed by the Revenue against the common order -in -appeal dated 28 -6 -2002 vide which the Commissioner (Appeals) has reversed the order -in -original of the Joint Commissioner dated 29 -12 -99.

(2.) The respondents were served with the show cause notice for disallowing SSI exemption under Notification No. 1/93, dated 28 -2 -93 and 16/97, dated 1 -4 -97 on the ground that they were using the brand name of another manufacturer. After getting their reply, the adjudicating officer ordered confiscation of the goods, imposed redemption fine and penalties of various amounts as detailed in the order -in -original; that order has been set aside by the Commissioner (Appeals).

(3.) The learned JDR has contended that since the respondents were using the brand name of another manufacturer, they were not entitled to the benefit of the exemption notification, therefore the impugned order of the Commissioner (Appeals) deserves to be reversed.