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2019 (4) TMI 749 - AT - Central ExciseSSI Exemption - use of Brand name of others - goods manufactured and cleared bearing the brand name “Varuna” - appellant has claimed that the owner of the brand name has authorized the appellant to use such brand name in the goods to be manufactured - Held that:- The SSI notification carries a condition that the benefit of the notification was not to apply to the specified goods bearing a brand name or trade name of another person. Certain exceptions have been carved out in the notification itself which are not relevant for the present discussion. Extended period of limitation - suppression of facts or not - Held that:- There are conflicting decisions of various Tribunals, High Courts and even Supreme Court on the subject of entitlement of SSI benefit in respect of goods cleared with brand name - the appellant will be entitled to the bonafide belief that the goods cleared with Varuna brand will also be entitled to the benefit. Consequently, the Revenue will not be entitled to invoking the suppression clause in Section 11A of the Central Excise Act for alleging suppression. On merit, the appellant will not be entitled to the benefit of SSI notification but the show cause notice for demand of duty has been issued on 15/07/2009 for covering the demands for the period upto 29/01/2008. Consequently no demand will survive within the normal time limit. Appeal allowed in part.
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