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2015 (10) TMI 1350 - AT - Central ExciseDuty demand - Imposition of penalty - SSi exemption - Brand name - Held that:- There is no dispute for payment of duty which has fairly been admitted by the appellant that they are liable to pay duty. Therefore, the appellant shall pay duty along with interest. Now, we come to the issue of penalty. We find that in this case although the observations had been made by BIFR not to take any penal action against the appellant, which is not binding on us but we consider the factual matrix of the case that the appellant is manufacturing Skimmed Milk Powder since 1968 under the brand name of "INDANA". Only for a short period of 47 days, the duty was levied on the said product, therefore, it cannot be said that the appellant was having any malafide intention not to pay duty on the products. It is only issue of interpretation that when the appellant is using the brand name of third party, they are entitled for SSI exemption or not. Therefore, we hold that in such circumstances, penalty is not imposable on the appellants. - Demand of duty along with interest is confirmed - Decided partly in favour of assessee.
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