CCE Vs. AASIN INDUSTRIES (P) LTD.

JUDGEMENT

(1.) THE respondents in this appeal of the Revenue were engaged in the business of receiving mineral water in bulk from M/s. NMZ Industries Pvt. Ltd., repacking it into cans (12 litres each), bottles (1 litre each) and sachets (250 ml. each) and clearing these products under the brand name "WAVE". M/s. NMZ Industries Pvt. Ltd. were the registered owners of this brand name till 16.7.1997. The respondents had not paid duty of excise on the above branded products cleared during the period from 1.4.97 to 15.7.97, claiming the benefit of the relevant SSI Exemption Notification ( No. 16/97 -CE dt. 1.4.97). In adjudication of a show -cause notice, the original authority demanded duty of Rs. 1,98,278 from the respondents by denying them SSI benefit on the ground that this benefit was not admissible to goods cleared under a brand name which did not belong to them. The authority also imposed equal amount penalty on the party under Section 11AC of the Central Excise Act, and a separate penalty of Rs. 10,000/ - under Rule 173Q the Central Excise Rules, 1994. Aggrieved, the party preferred an appeal to the Commissioner (Appeals) and the latter allowed that appeal after accepting their claim that they were also entitled to use the brand name during the material period. In the result, the demand of duty was set aside and the penalties were vacated. Hence present appeal of the department.

(2.) TODAY , there is no representation for the respondents despite notice, nor any request of theirs for adjournment. We have examined the records and heard the ld. JCDR.