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2012 (8) TMI 903 - AT - Central ExcisePenalty u/s 11AC - exemption under Notification No. 9/1998-C.E., dated 2-6-1998 - appellants were clearing the goods with the brand name of others - Held that:- As the appellants were clearing the goods under the brand name of M/s. Kothari Industries, therefore, in view of the decision of the Hon’ble Supreme Court in the case of CCE v. Rukmani Pakkwell (2004 (2) TMI 69 - SUPREME COURT OF INDIA), the appellants are not entitled for the benefit of SSI Notification. - As the appellant itself claiming the benefit of Notification No. 9/98-C.E. in the declaration filed in the year 2000. We find that the Revenue denied the SSI notification on the ground that the appellants were clearing the goods in the brand name which does not belong to them and registered in the name of M/s. Kothari Industries. The provisions of Notification No. 9/99-C.E. are also the same. - appellants are entitled for cum-duty price. - Decided partly in favour of assessee.
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