KALI AERATED WATER WORKS (KARAIKUDI) Vs. JOINT COMMISSIONER OF CENTRAL EXCISE OFFICER OF COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard M/s. Rathina Asohan, the learned counsel appearing for the petitioner and Mr. A.P. Srinivas, learned Senior Standing Counsel for the respondent.

(2.) In this Writ Petition, the petitioner has challenged the show cause notice issued by the respondent, demanding payment of basic excise duty, alleging that the excisable goods were removed, without payment of duty.

(3.) The legal issue, which is involved in this case is, as to whether the petitioner is entitled for the exemption from payment of duty on goods bearing the brand name of another person cleared from their factory in terms of the relevant Notifications. The said issue has been finally decided in the assessee's own case, in (Kali Aerated Water Works vs. Commissioner of C.Ex., Madurai, 2015 320 ELT 692 ), wherein, the Appeal filed by the petitioner / assessee was allowed. The operative portion of the judgment is as follows:-