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2017 (3) TMI 1362 - AT - Central ExciseSSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of another entity of their group companies, which is known as “Autolite India Ltd.” - appellant claims that they were under bonafide beleif that the brand name can be used by them as M/s Autolite India Ltd. is a group company - Held that: - When the appellant has not informed the department/revenue that they were using the brand name of other group company, this is clearly a suppression of the fact - It makes no difference that M/s Autolite India Ltd. is a group company. In law it is differen entity - even after coming to know that the law does not permit them to take benefit of N/N. 08/2003, the appellant has not paid the duty of Central Excise confirmed against them. Therefore, their bonafides cannot be pronounced as beyond doubt - demand upheld - appeal dismissed - decided against appellant.
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