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

JUDGEMENT

(1.) APPELLANTS have filed a written submission. I have accordingly, heard the learned DR and gone through the impugned order.

(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., dated 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 non -SSI unit.

(3.) IN view of the above, I set aside the impugned order and allow the appeal with consequential relief to the appellants.