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2013 (12) TMI 1342 - AT - Central ExciseSSI Exemption - Brand Name – Mentioning of logo on the goods – Held that:- The goods R-Core Transformers manufactured are having a sticker with description "manufactured by Instruments & Electronics, Bhopal in Technical Collaboration with SEL" and also showing the logo of M/s. SEL - The fact is that the logo of SEL mentioned on the goods indicates a connection between the goods manufactured by the respondents with the Silcher Electronics Ltd. – Following COMMISSIONER OF CENTRAL EXCISE, TRICHY Versus GRASIM INDUSTRIES LTD.[2005 (4) TMI 64 - SUPREME COURT OF INDIA] - in context of trade name, a name or any writing would cover the name of the company so long as it is used in relation to the product and is used for the purpose of indicating the connection in course of trade between the product and the other person - The logo indicates a connection between the M/s. SEL and the goods manufactured by the asseessee and they are not entitled to the small Scale exemption. Extended period of limitation on interest and penalty u/s 11AC of the central excise act 1944 – Held that:- Assessee continued to use of logo of SEL up to Mar, 99 - statement given under section 14 of the Act by the partner of the respondents was not true and he suppressed the facts - The Original Authority has rightly invoked extended period and imposed the penalty under section 11AC of the Central Excise Act – R-Core Transformers manufactured by the Respondent and which were being cleared by them by affixing the brand name and logo of their collaborator "SEL, Baroda" were not eligible for SSI exemption and extended limitation period under proviso to Section 11A(1) is applicable to the facts of this case - Decided in favour of Revenue.
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