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2023 (1) TMI 52 - AT - Central ExciseRecovery of Central Excise Duty alongwith interest and penalty - SSI Exemption - clubbing of clearances - non-clearance of the excisable goods under proper invoice - non-payment of appropriate duty on the clearances of the excisable goods - non-assessment of excisable goods cleared from their Powai outlet - non-filing of periodical returns with the department showing the details of the production and removal of excisable goods - HELD THAT:- This show cause notice was adjudicated as per order-in-original and the appeal against the said order has been dismissed by the Commissioner (Appeals) as per the impugned order. The issue involved in the present case is no longer res integra and has been decided by various authorities - Reliance can be placed in the case of M/S. RAMANI HOTELS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V [2022 (9) TMI 1055 - CESTAT MUMBAI] where it was held that The show cause notice itself makes an averment that the appellants operate under the name and style of Ramee Guestline Hotel and have cleared the goods with the brand name and logo belonging to Ramee Guestline Hotel. If that is the case, then the appellants were clearing the goods under the brand name and logo held by them - they cannot be hit by clause 3(b) of Notification No.8/2003. Appeal allowed - decided in favor of appellant.
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