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2017 (5) TMI 803 - AT - Central ExciseSSI exemption - brand name/trade name - manufacture of Aqua Products - it emerged that MBL manufactured and cleared dutiable goods with the trade mark/logo of MVF - Held that: - exemption contained in SSI notifications issued from time to time shall not apply to specified goods bearing a Brand name or Trade name, whether registered or not, of another person - In the instant case, there is sufficient evidence to establish that MBL were using the Brand name/Trade mark of another person (MVF) on their products and hence they will become ineligible for benefit of SSI exemption under the relevant notifications - demand upheld. Extended period of limitation - Held that: - When the assessee resorts to such stonewalling of investigation, it is but consequently that the investigations will get prolonged. The factum of the larger investigations involved is evident from the fact that the Show Cause Notice and it is annexure run into more than 20 pages - extended period of limitation invoked. Penalty u/s 173Q - Held that: - equal penalty of Section 11AC of the Act has been imposed - when equal penalty amounting to ₹ 78,76,135/- has been imposed, the penalty under Section 173Q is not warranted and is therefore set aside. Penalty on Sh. V. Siva Prasad Managing Director of MBL - Held that: - he was the kingpin of the entire exercise of the aviation and cannot observes responsibilities. He cannot therefore claim to have in appeal with clean hands. It is also observed that the penalty that considering the quantum of duty aviation and has also his entire role in the matter, penalty of ₹ 5,000/- imposed on him u/r 209 CER is not only justified but also proportionate to the Acts an omission - penalty upheld. Appeal dismissed - decided partly in favor of appellant as regards equal penalty.
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