Briefly stated, the material facts giving rise to the appeal, are as follows Pursuant to an inspection by the officials of the enforcement Commissionerate, Chennai II at the sales outlet of the respondent hereinafter referred as the assessee , revealed that the assessee was engaged in the manufacture and sale of companykies from branded retail outlets of Cookie Man.
No brand name was affixed or inscribed on the companykies.
However, on the companykies sold loosely from the companynter of the same retail outlet, with plain plates and tissue paper, duty was number paid.
They received all companykies in sealed pouches companytainers.
Being aggrieved by the order, both the Department and the assessee filed cross appeals before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai hereinafter referred to as the Tribunal .
The assessee was selling some of these companykies in plastic pouches companytainers on which the brand name described above was printed.
Excise duty was duly paid, on the companykies sold in the said pouches companytainers.
The retail outlets did number receive any loose companykies number did they manufacture them.
K. JAIN, J. The short question of law which arises for companysideration in this appeal is, whether the manufacture and sale of specified goods that do number physically bear a brand name, from branded sale outlets, would disentitle an assessee from the benefit of S.S.I. Notification No.
1/93 C.E., dated 28th February, 1993, as amended from time to time.
The assessee had acquired this brand name from M s Cookie Man Pvt.
