Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 876 - AT - Central ExciseSSI exemption under Notification No.8/2003 dt. 1.3.2003 - brand name "AKAS" is owned by M/s. Akas Medical Equipment, Trichy, an another entity - Held that:- Brand name "AKAS" is owned by M/s. Medical Apparatus and Instruments who is also engaged in the business. Prima facie, we find that applicant used the brand name of another firm. On perusal of Certificate of Registration of Trade Mark, it is clear that brand name was issued to M/s. Medical Apparatus and Instruments which is owned by Shri V. Arjun Sooraj and Shri K. Vijayarangan, trading as Akas Medical Equipment. On a query from the Bench, the learned advocate submits that Shri Arjun Sooraj is the common partner of the applicant firm and other firm. In view of that prima facie we are not impressed with this submission of the learned advocate. In the case law relied upon in the case of Anil Pumps (P) Ltd. (2004 (12) TMI 134 - CESTAT, NEW DELHI), the brand name was owned by Anil who is the director of the appellant-company. Hence the said case law would not be applicable to the facts of the instant case. In view of that, applicant failed to make out a prima facie case for waiver of predeposit of the entire amount of duty along with interest and penalty. However, considering the submissions made by the applicant, we direct the applicant to predeposit further amount of ₹ 2,00,000 within 8 weeks. Upon deposit of the said amount, predeposit of balance amount of duty along with interest and penalty would be waived and recovery thereof stayed till disposal of the appeal. - Partial stay granted.
|