Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 690 - CESTAT HYDERABADSSI exemption - use of brand name of others - Held that: - there is sufficient evidence on record to establish that MBL were using Brand name/Trade mark of another person (MVF) on their products. Hence, they will become ineligible for benefit of SSI exemption under the relevant notifications - MBL is not eligible for the SSI exemption. Extended period of limitation - Held that: - details of manufacture and clearance of dutiable goods of MBL would not have come to light, but for the investigation conducted by the department - extended period invocable. Penalty - Held that: - when equal penalty amounting to ₹ 78,76,135/- has been imposed, the penalty under erstwhile Rule 173Q / Rule 25 of the Rules is not warranted and is therefore set aside. Appeal allowed - decided partly in favor of appellant.
|