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2012 (8) TMI 626 - CESTAT, CHENNAIExtended period of limitation – SSI exemption – assessee using brand name of other – Held that:- Assessees, M/s. Micro Chem Products ‘MCPPL’ - Another family concern, namely, M/s. Micro Plates Pvt. Ltd. ‘MPPL’ - MCPPL have removed finished goods without payment of duty while using the brand name “Micro” of MPPL on containers - contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted - MCPPL is not entitied to the benefit of SSI exemption on the ground of use of brand name of another person - assessees are liable to pay the duty as demanded in the show-cause notice together with appropriate interest and also pay amount of penalty equal to duty, as the demand has been upheld by invoking the extended period of limitation – in favor of revenue
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