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2019 (4) TMI 1143 - AT - Central ExciseSSI Exemption - use of brand name - SCN issued to the appellants seeking exclusion of the branded products manufactured by them from the benefit of the notification - N/N. 1/93 dated 28/02/1993 - interpretation of notification - HELD THAT:- In view of the explanation under the Notification, it is found that Learned Commissioner (Appeals) has correctly concluded that the goods manufactured by the Appellants where the brand name or the trade name of the original equipment manufactured as long as such words indicate the connection in the trade. It is a settled principle in law as well as there is no ambiguity in the wordings of notification, the same needs to be construed strictly. Demand of duty upheld. Penalty - HELD THAT:- Even though penalty has been imposed u/s 11 AC of CEA 1944, both the authorities below has not extended the benefit to discharge the penalty subject to fulfillment of condition laid down there under. Consequently the appellant is allowed to discharge 25% penalty under Section 11AC and CEA 1944 subject to fulfillment of condition laid down. Penalty imposed under Rule 173Q is set aside. Appeal allowed in part.
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