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2015 (11) TMI 673 - AT - Central ExciseBenefit of small scale exemption - Use of brand name of others - brand name registered in favor of others for different goods - Notification 8/2003 dated 01/03/2003 - Held that:- Appellant is using the brand/trade name for mixer grinder in class 7 while R.K.Fans and Allied Products for class 9 goods - appellant was using the brand name ‘Vipanchi’ on mixer grinder while their customer was using the same brand name on other products, does not help the cause of the appellant. - Goods were bearing brand name ‘Vipanchi’ along with logo of ‘Veena’ belonging to R.K. Fans and Allied Products Ltd. while what is registered was ‘Vipanchi’. - after issuance of the first show cause notice, extended period cannot be invoked in the subsequent show cause notices. It is noted that the appellant was not registered and they did not take the registration even after issuance of the first show cause notice of 16th July 2007. We also note that the SSI units are generally required to file quarterly returns. It is also noted that the fact that the symbol Veena continues to be used on the mixer grinder as also on the cartons could be found only during the visit of the officials at the premises of the appellant. Vital facts were suppressed and thus, in our view, this is appropriate case for invoking the extended period of limitation in subsequent notice. We, therefore, do not see any infirmity in invoking the extended period of limitation in subsequent notices. Levy of penalty - From the day one it was very clear that the appellant was manufacturing the goods in their own brand name and entered into a contract with Shri A. Ramkishan, Director of R.K. Fans and Allied Products, to manufacture mixer grinder in their brand name to be exclusively supplied to them. There can be no doubt that they were manufacturing the goods in the brand name of others and that is exactly what the said notification prohibits to permit. In any case, the period involved in the present case is 2004 onwards when the decisions of the Hon ble Supreme Court on the issue were available and there could have been no doubt whatsoever relating to the interpretation of the notification. - Decided against assessee.
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