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2016 (12) TMI 1454 - AT - Central ExciseSSI exemption - use of brand name and the logo belonging to K. Dhandapani and Co., who were claimed to be traders and not manufacturers, by appellant - Held that: - the appellants have used the brand name and the logo belonging to K. Dhandapani and Co. and they have not declared the same in their classification and therefore they have concealed the factual information from the department and therefore they are not entitle to SSI exemption. Imposition of penalty - as per the provisions of law if the interest and penalty is deposited within 30 days from the date of the order then the proceedings shall stand concluded and the appellant is not required to pay the equal penalty - the appellant has deposited 14,17,640.28 before the issue of show-cause notice and the same was appropriated by the Order-in-Original and the learned Additional Commissioner has given them the opportunity to deposit the penalty of 25% along with interest within 30 days and the appellant has deposited the same within the stipulated period and therefore penalty not imposed. Appeal disposed off - decided partly in favor of appellant.
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