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2018 (1) TMI 422 - AT - Central ExciseSSI Exemption - N/N. 08/2003-CE dated 01.03.2003 - denial on the premise that appellants are using the brand name of another person - Extended period of limitation - Held that: - M/s. RMT, was the owner of brand name RIAT and Shri Navrattan Singh and Shri Davinder Pal Singh were the partners of M/s. RMT. These two partners of M/s. RMT are the Directors of appellant firm - reliance placed in the case of Commissioner of Central Excise & ST, Ludhiana Versus M/s. Basant Presses (India) [2017 (6) TMI 805 - CESTAT CHANDIGARH], where it was held that if the person who is using the brand name of another firm where he is a Director, Partner or Proprietor then it cannot be said that the assessee is using the brand name of other person - the appellants are entitled to avail benefit of exemption N/N. 08/2003-CE dated 01.03.2003 as they are using their own brand name. Extended period of limitation - Held that: - on 31.05.1995 the registration certificate was amended with effect from 01.04.1995 wherein it was in the knowledge of the Revenue that appellants are using the brand name RIAT which is owned by M/s. RMT. Therefore, it cannot be held that appellant has suppressed any material fact from the Revenue to invoke extended period of limitation - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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