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2013 (9) TMI 537 - AT - Central ExciseSSI Exemption Notification - Revenue found that the party was using the brand name “ZOLOTO-m” on the Pipe Fittings manufactured by them under the SSI exemption notification in operation at the relevant time - Held that:- The respondent having been granted registration which had to be made effective from the date of application, the respondents were entitled to the benefit of the Notification - both the parties using the brand name “ZOLOTO-m” and “ZOLOTO” fall under the jurisdiction of same Central Excise Division, the department was fully aware about the use of brand name by both the parties and hence, there was no suppression of facts. Time-Barred Demand - Held that:- The demand had to be treated as time-barred inasmuch as the assessee had filed the declaration claiming the benefit of the Notification and mentioning the use of brand trade name Zoloto-M - The respondents have shown the fact of use of said brand name in their declaration as also the fact of availment of SSI exemption Notification - Having placed the entire facts before the Revenue, they cannot be held guilty of any suppression or mis-statement with intent to evade payment of duty - The appellate authority had rightly denied the extended period of limitation to the Revenue – Decided against the revenue.
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