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2015 (4) TMI 313 - AT - Central ExciseSSI Exemption - Use of logo of other company - Held that:- The goods in respect of which the duty has been demanded are listed in the Annexure to the show cause notice. On going through the Annexure it is seen that most of the goods are not even the Inj. Moulded plastic articles which are manufactured by the appellant but the duty had been demanded in respect of those goods on the basis that the appellant have sold them by printing the brand name/logo of the customers. Though the appellant had given the break up of the goods purchased from outside and sold from their shop, but this plea had not been considered at all. Even the appellant's plea that they have no facility for printing of the customer's name/logo on the articles and that wherever the printing was done on the customer's request, it was got done from outside has also not been considered. Therefore, in our prima facie view the orders passed by the lower authorities - by the Additional Commissioner as well as by the lower authorities - by the Additional Commissioner as well as by the Commissioner (Appeals), are absurd orders with zero application of mind - the requirement of pre-deposit of duty demand, interest and penalty by the appellant firm and the requirement of pre-deposit of penalty by Shri Pankaj Malik, partner of the appellant firm, is waived for hearing of their appeals and recovery thereof is stayed - Stay granted.
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