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2009 (11) TMI 389 - AT - Central ExciseSSI Exemption- The authorities have denied the benefit of small scale exemption to the assessees herein during the period 1996-97 upto 1999-2000 on “online UPS” and “invertors” manufactured by them on the ground that the goods bore the brand name “CANSOFT” which belonged to M/s. Cansoft Systems Pvt. Ltd. (hereinafter referred to as CSP). The duty demand of Rs. 6,31,212/- has been confirmed as a result of such denial and a penalty of equal amount has been imposed. Held that- law during the period in dispute was that use of brand name of manufacturer of goods different from those manufactured by brand name owner would not lead disentitlement to exemption. Subsequently it was clarified that use of brand name of another person on any goods would lead to disentitlement to exemption. Assessee cannot be said to have intention to evade duty by using brand name of another person, and extended period not invocable.
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