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2017 (7) TMI 893 - CESTAT KOLKATASSI Exemption - N/N. 8/2001-CE dated 01.03.2001 as amended - Revenue entertained a view that the appellant manufactured the branded goods and accordingly, not eligible for the said concession - Held that: - the restriction for denial of exemption Notification in terms of Para 5 of Notification 8 of 2001, availability of any symbol monogram, writing, in such goods indicating connection in the course of trade between such goods and the some person using such name, is sufficient. On perusal of evidences, we are satisfied that the goods manufactured did bear such brand name, which will make the appellant ineligible to claim the SSI exemption. Most of the purchase bills produced by the appellant, where reference is to nuts. The present case is relating to bolts with names embossed on them. As such, we find that the purchase documents cannot be linked with the seized goods. Penalty u/s 11AC - Held that: - In respect of the goods, which were still lying in the factory, no duty demand can be confirmed and accordingly, equivalent penalty cannot be imposed in terms of Section 11AC of the Central Excise Act, 1944. Accordingly, we find that the confirmation of duty demand and imposition of equal amount of penalty on the goods, which are still lying in the factory premises, is not sustainable. Appeal allowed - decided partly in favor of appellant.
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