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2011 (5) TMI 483 - CESTAT, NEW DELHISSI exemption - Penalty u/s 11AC - Limitation - Used the brand name of third parties - CCE, Chandigarh-I vs. Mahaan Dairies (2004 -TMI - 46929 - SUPREME COURT OF INDIA) - the appellant parties have used the brand name KARAM which belonged to a third party and, therefore, the decision of the Commissioner (Appeals) holding that the appellant parties are not eligible for exemption does not called for any interference. Appellant parties have clearly failed to disclose the vital information relating to use of the brand name which was within the knowledge to the Central Excise authorities and which condition was necessary for availing the benefit of exemption, also hold that invocation of extended period of limitation is justified - mandatory penalty u/s 11AC is warranted in the present case - Decided against the assessee.
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