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2017 (3) TMI 510 - CESTAT MUMBAISSI exemption - job-work - use of brand name of others - ready made garments - goods manufactured and cleared under the brand name of Rusty Soul and Woods & Woods and Jeanagers - whether the main appellant M/s. Parit Enterprises (PE) is liable to pay differential duty for the period in question, on the redeemed garments bearing the brand name and manufactured and cleared by them and consequently interest and penalties on the main appellant as well as other appellant? - Held that: - the benefit of N/N. 12/01-CE would be applicable to the appellant here as it is on record that the brand Rusty Soul and Woods & Woods were not registered with the authorities and application were made - as the benefit of N/N. 12/01-CE is applicable to the readymade garment manufactured by the appellant, no Central Excise duty liability arises on them. Accordingly, the differential demand of duty along with interest is liable to be set aside and we do so. Since the demand of the duty is set aside, we also set aside the penalties imposed on both appellants. There is no dispute as to the fact that these readymade garments were of brand Rusty Soul and Woods & Woods . As already held hereinabove, these branded readymade garments are not liable to duty by virtue of benefit of N/N. 12/01; accordingly the confiscation is set aside, and it is held that these readymade garments are not liable for confiscation. Appeal allowed - decided in favor of appellant.
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