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2014 (6) TMI 953 - AT - Central ExciseEntitlement to SSI exemption under Notification No. 1/2003-C.E. - extended period of limitation invoked - Held that:- This Tribunal held it is the case of joint ownership brand “Ravi Masale” by the family members and each of the family member could use the brand name on the products manufactured by them and, accordingly, dismissed the appeal of the Revenue, holding that the assessee is entitled to SSI exemption. The logo of Jain Group and the words ‘Jain Pipe’ do not belong to any particular company or manufacturer. Further, the respondents have used the words “JAIN PIPE - JPPL”, which identifies the goods with them only in particular. There is no categorical finding nor claim by any other manufacturer as to ownership of “JAIN PIPE”, brand name. We further hold that under the facts and circumstances, there being regular disclosures to the Revenue by the appellant, no case of suppression of facts or contumacious conduct is made out. Hence, extended period of limitation is not attracted. - Decided in favour of assessee
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