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2018 (9) TMI 743 - CESTAT HYDERABADClandestine removal - SSI exemption - N/N. 09/2003- CE - shortage of finished goods - it was alleged clandestine manufacture and removal of goods as well as irregular availment of SSI exemption using other's Branc name - Held that:- It is not clear from show cause notice itself, whether the brand name Vandana is owned by the appellant himself in which case no differential duty arises or the brand name is owned by somebody else, in which case, the differential duty is payable. It is also the submission of the appellant that in respect of mint stools manufactured by them the goods did not carry brand name NAMASKAR as alleged by the Department in the show cause notice. - These factual aspects need to be verified by the Original Authority to determine which of the clearances indicated in annexure D-4 to the show cause notice had the brand name of another person and recompute the differential duty accordingly - matter on remand. The penalty of ₹ 10,000/- under Rule 13 of CCR, 2004 confirmed by the First Appellate Authority in the impugned order is set aside - The penalty under Section 11AC shall stand reduced - Personal penalty on Shri M.V. Sekhar Rao and Smt. M. Vijayalakshmi is reduced to ₹ 25,000/- each. Appeal allowed in part and part matter on remand.
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