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2016 (12) TMI 1057 - AT - Central ExciseSSI exemption - use of brand name of others - clandestine removal - undervaluation - Held that: - it appears that the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period they also had the intention to evade payment of duty by way of under-valuation and surreptitious removal. The very act of resorting to usage of brand name of another established manufacturer in itself proves the mala fide intention of the assesee - also the opportunity of cross exemination as sought by appellant, was provided, but appellant failed to appear - appeal dismissed - decided against appellant-assessee.
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