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2015 (4) TMI 75 - SC - Central ExciseEntitlement of the excise exemption in terms of exemption Notification No.1/93 dated 28.2.1993 - denial on the ground that the respondent is using the brand name of M/s. TISCO Ltd. i.e. TISCOG - Held that:- It becomes clear that amendment was brought to deny the benefit of Notification to those SSI units which have been making use of branded good for another person irrespective of whether the brand name owner himself is SSI unit or not. It was also made abundantly clear here that the requirement of affixation or brand name by the SSI unit was immaterial. That was the purpose for substituting the word "affixing" by the word "bearing". Going by the consideration this Court held in Australian Foods (India) (P) Ltd. case [2013 (1) TMI 330 - SUPREME COURT] that after this amendment in para 4 it was not necessary that there has to be affixation of the name or mark on the goods. - impugned order of the CEGAT is untenable and not in accordance with law - non-payment of duty by the respondent was bona fide act, having nurtured a belief that it was not liable to pay the excise duty on the goods - Therefore, while setting aside the order of the Tribunal, we restore the order of the Commissioner only insofar as it pertains to imposition of excise duty in the sum of ₹ 34,67,164/- and set aside the penalties imposed in the said order. - Decided partly in favour of Revenue.
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