Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1240 - AT - Central ExciseDenial of SSI Exemption - whether or not the main appellant manufactured and cleared cables using another person's brand name - Held that:- Even if it is conceded that such manufacture on the brand name of Deelux Premium is due to an error in the supply of print block, the appellant cannot escape the consequences of such error resulting in duty liability. Other than this, there is no direct or corroborative evidence to establish that the appellant manufactured and cleared cables with brand name of 'Deelux Premium' during the whole of period of demand. On the contrary there are evidence, both documentary and through statement, that the appellant did manufacture cables with their brand name "DEELUX" during the impugned period. - we are unable to subscribe to the view that all the cables manufactured by the appellant during the impugned period are with brand name of another person, in the absence of any documentary/corroborative evidence to that effect. We find the confirmation of demand substantially relying on the statements of various people which were retracted later cannot be sustained, as the basic requirement of establishing the veracity of these statements by cross-examination has not been done. Brand name of DEELUX has been in the use of the appellant for many years before coming into existence of Deelux Cable & Wire Pvt. Ltd. having different brand name Deefux Premium. In fact both the brand names were sought to be registered on the same day. However, the brand name 'DEELUX' is yet to be registered. Though the word "DEELUX" is an invented word, the brand name of M/s Deelux Cable & Wire Pvt. Ltd. is known as Deelux Premium. It is relevant to note that the name of both the units have this invented word and as such it cannot be said that the usage of word 'Deelux' is a part representative of 'Deelux Premium' and as such it established a link to that brand. - reasoning given by the Original Authority on this account is not justified. - Order is not sustainable - Decided partly in favour of assessee.
|