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2015 (10) TMI 1674 - AT - Central ExciseSSI exemption - brand name of others - Benefit of Exemption Notification No.8/2003-CE, dt.01.03.2003 - Imposition of interest and penalty - Held that:- Department failed to establish the owner of the brand name of other person and no person came forward to claim the ownership of the brand name 'VIMCRO'. It is seen from the record that the Director of M/s Vimal Microns Ltd claimed the ownership of the brand name in December 1995. The period of dispute in the present appeal is April 2004 to March 2005. We find that the Respondents had not seriously disputed this fact and therefore, the denial of SSI exemption on merit is justified. - cum-duty benefit and MODVAT Credit were not extended, while quantifying the demand of duty. We find that the Commissioner (Appeals) had not given detailed findings on the issue of limitation. The learned Authorised Representative for the Revenue submits that the Show Cause Notice dt.23.11.2005 is in respect of M/s Vimal Microns Ltd. In our considered view, the Commissioner (Appeals) should have examined the issue of limitation in detail and the other claims of the Respondent. - we uphold the demand of duty alongwith interest on merit. - Appeal disposed of.
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