2003 (6) TMI 420

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..... espondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Aries International is whether the excisable goods manufactured by them are bearing the brand name of another person and consequently making them ineligible for the benefit of SSI Notification. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants manufactured machines .....

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..... and subsequent notifications, it is required to establish that brand name used by a person belongs to another person; that no evidence has been brought on record to substantiate that the brand name Aries SUPERGRIP belongs to any other person; that the brand name known in the trade are Aries or Aries SUPERGRIP ; that the Appellate Tribunal in the case of AGI Switch Pvt. Ltd. v. CCE - 1999 (111 .....

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..... 3. Countering the arguments Shri Vikas Kumar, learned Senior Departmental Representative, submitted that the brand name is used for the excisable goods manufactured by them is Aries which is evident from the photograph of the products manufactured by them and submitted by him during the course of the hearing. He pointed out that the word SUPERGRIP and Aries are written separately on the exci .....

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..... Aries . 4. We have considered the submissions of both the sides. After seeing the metal plate brought by the learned Advocate and the photographs of excisable goods manufactured by the appellants and produced by the learned Senior Departmental Representative, we find substance in the submissions of the learned Senior Departmental Representative that the appellants are using the brand name Arie .....

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..... period of time for demanding the duty is invocable as they had misdeclared in their declaration declaring the brand name as Aries SUPERGRIP and not Aries . They have suppressed the fact of using the brand name of another person from the department. Accordingly, the demand of duty as confirmed by the Commissioner in the impugned order, is upheld. However, we are of the view that this is not a c .....

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