SHAILESH SURGICALS Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) THE appeal and stay petition have been filed against the demand for Rs. 24,000/ - being interest payable by the appellants due to the stand taken by the Revenue that duty on the branded goods which are manufactured by the appellants along with exempt goods under Notification No. 8/2003 should have been paid before 5th of the next month in stead of being paid the duty on the exempt goods by 15th. The penalty of Rs. 2000/ - has also been imposed.

(2.) THE appellants have filed written submissions wherein it has been submitted that being an exempted unit working under Notification No. 8/2003, the date of payment of duty is 15th of succeeding month and the stand taken by the Department that in respect of branded goods they should have paid the duty by 5th is not sustainable. I find considerable force in this argument. Even the requirement that on the branded goods, duty should be paid is also mentioned in Notification No. 8/2003 only. Therefore, it cannot be said that merely because an assessee is paying duty on branded goods he is not availing exemption under Notification No. 8/2003 -C.E., dt. 1 -2 -2003. Therefore, it cannot be said that the duty on branded goods has to be paid by 5th and for this purpose alone he has to be treated as a non SSI unit. The appellants have made out a strong prima facie case in their favour and therefore the stay petition is allowed unconditionally.