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2016 (3) TMI 264 - AT - Central ExciseSSI Exemption - Manufacture and clearing dutiable goods with the brand name or trade name of another person - denial of exemption under Notification No. 1/1993-CE (NT) dated 28/3/1993, as amended - Held that:- The Managing Director of the appellant company had confirmed that they have been clearing hubs and drums which is further confirmed from the balance sheet for the relevant period. The fact has been confirmed further by the statement of the Production Supervisor. These were corroborated by the customers who purchased these finished branded goods. The affidavits of retraction filed after almost 1= years are clearly an afterthought. The case of the Revenue is not only based on the statements. There were physical seizure and independent corroboration including statements of the customers and the bills which covered the clearances. The impugned order examined all these issues in detail. The learned Commissioner examined all the evidences and came to the conclusion that the appellants have cleared during the impugned period goods with brand name which was not owned by them and as such are liable to Central Excise duty as SSI exemption will not be available to them. We find in the present appeal, the appellant is not able to bring in any point for consideration to interfere with the impugned order. Regarding the communication received from Trade Marks Registry, it is to be noted that the same is regarding the application of Section 9 of the Trade Marks Act, 1999 for the purpose of registration. As mentioned above, for denial of exemption the brand name or trade name has a wider connotation, registration being not mandatory. We find no merit in the present appeal and as such dismiss the same.
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