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2013 (8) TMI 267 - AT - Central ExciseWaiver of pre-deposit - Clandestine Removal of goods – Held that:- Allegation regarding clandestine removal is based only on the Sales Manager Report (SMR) and not corroborated by evidences showing clandestine manufacture and clearance. The sharing of budget expenditure for advertisement does not provide any better evidence – Relying upon the decision in the case of CCE Meerut Vs Moon Beverages Ltd. - 2002 (150) ELT 976 (Tri.-Del.).- Decided in favor of Assessee. SSI exemption – Using the brand name of others - Wrong availment of SSI exemption for goods using brand name Bisleri Club Soda - Brand name was owned by M/s. Parle (Exports) Ltd. (PEL, for short) and not AMPL – Held that:- Relying upon the decision in the case of CCE Bangalore Vs Brindavan Beverages (P) Ltd [ 2007 (6) TMI 4 - SUPREME COURT OF INDIA] has held that in such circumstances, extended period of time cannot be invoked against the assessee for invoking any demand because the arrangement between PEL and AMPL was not known to the assessee therein SSI exemption – Using the brand name of others - Wrong availment of SSI exemption for goods using brand name CITRA – Held that:- Relying upon the decision in the case of CCE Bangalore Vs Brindavan Beverages (P) Ltd [ 2007 (6) TMI 4 - SUPREME COURT OF INDIA], it is held that applicant was not aware of the arrangement between LFFPL and PEL and suppression cannot be alleged against them - Deposit of Rs.10 lakhs already made by applicant in this matter which is sufficient for admission of the appeal.
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