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2017 (5) TMI 1016 - CESTAT NEW DELHIPenalty - SSI exemption availed wrongly though used Brand name of others - case of Revenue is that the appellant mis-represented and suppressed the facts and intentionally used brand name of other company, and did not pay the duty of Central Excise during the relevant period, the appellant cannot be given the benefit of ‘non issue of SCN and non charging the penalty’ as provided under sub clause 2(B) of the then Section 11A of Central Excise Act, 1944 - Held that: - this is a clear case where appellant did not bother to pay duty of Central Excise all along though the same was payable, when they were knowingly using brand name of other manufacturer - The appellant’s argument that CBEC Circular No. 71/71/94-CX. allows use of brand name on the ‘castings’ as a trade practice and also allows benefit of SSI exemption is of no consequence - It is on record that the Order-in-Original No. 46/2011 dated 18.3.2011 passed in this case gave the option to the appellant of reduced penalty of 25% as per the proviso to Section 11AC of Central Excise Act, 1944. However, the appellant did not make use of the said option which was statutorily available as per the provisions of Section 11AC ibid - penalty upheld - Appeal dismissed - decided against appellant.
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