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2018 (8) TMI 793 - AT - Central ExciseSSI Exemption - use of Brand Name - the appellant have been using the brand name 'Surya’ 'Gold' and 'Luxmi' on their manufactured products - Extended period of limitation as per proviso u/s 11A. Held that:- It is a matter of fact as admitted by the appellant/assessee that the brand name Surya Gold and Luxmi does not belong to them and both the brand names are registered in the name of some other persons. The Department has also come to know about this fact only when they have referred to the website of Controller General of Patent Design and Trade Marks. The person availing the benefit of the notification (which provides exemption from payment of duty) has to ensure or take necessary precautions before availing the benefit of such exemption notification. It is expected from the person availing the benefit of any notification that he himself has to be sure and meet all the conditions of such notification before making any claim of benefit - It was the duty of appellant/assessee to ensure that the brands used by them does not pertains to any other person and in case the same was pertaining to any other person it was also required from them to have paid the appropriate central excise duty on manufacture and clearance of such branded goods. It is a settled law that it is the onus of ensuring compliance of the conditions of the notification are to be made by the person who is availing the benefit of such exemption notification - It is a matter of record now that the appellant/assessee have been using the brand name of other persons and thus the SSI notification benefit N/N. 8/2003-CE is certainly not available to them as per the conditions provided thereunder. Time Limitation - Held that:- The onus of proving that the conditions of notification are not being violated rest with the person availing the benefits of such notification, the assessee has failed in ensuring the proper compliance of the conditions mentioned in the N/N. 8/2003-CE and, therefore, the extended time proviso under Section 11A of Central Excise Act, 1944 is invokable in this case. Appeal dismissed - decided against appellant.
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