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2015 (10) TMI 638 - MADHYA PRADESH HIGH COURTSSI Exemption - Brand name - Demand - Limitation - Valuation (Central Excise) - Penalty - High Court dismissed the appeal filed by assessee holding that Tribunal found that no record was brought to its notice either by M/s. ESPL or even by M/s. Kores (India) Ltd. to show that they had relinquished their title to the brand name “ECONOPRINT” w.e.f. 29-7-1995; coupled with the finding that the extended period of limitation for demanding duty is invocable in the fact situation of the present case as fact of using brand name of another person was never disclosed by M/s. ESPL to the Department; and also because of the appreciation of the statement of Sudhir Soni, Executive Director of the appellant and the Tribunal having negatived the plea of the appellant, no substantial question of law arises for consideration.
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