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2019 (5) TMI 447 - AT - Central ExciseNon-payment of duty - it was alleged that appellant had recovered additional amount of ₹ 5,40,753/- and failed to discharge duty of ₹ 86,521/- - HELD THAT:- After analyzing the relevant invoices that the appellants had issued debit notes for recovery of the conversion charges, whereas the excise invoices were issued for determining the duty payable on the assessable value of the product determined by the appellant. There is no recovery against the invoices and also by way of issuing debit notes. However, the appellant has admitted that the amount of ₹ 1,06,000/- was recovered towards administration and miscellaneous charges but the same was not considered in calculating the value of the product - the appellant is required to discharge duty of ₹ 16,960/- - demand upheld. SSI exemption - Allegation of using other’s brand name - HELD THAT:- Trade Marks, which were used by the seller i.e. the appellant allows/ authorizes the buyers to use the same during the course of distribution of the product. The intention of the parties is also evident from the Affidavit-cum-Disclaimer certificate issued by the said buyers. Therefore, the conclusion by the authorities below that the appellant had sold the brand name of the distributors/buyers and hence the same belong to the distributor/buyer, is without any merit and evidence on record - demand set aside. The differential duty of ₹ 16,960/- with interest is confirmed against the appellant and all other proceedings initiated against the appellant is hereby dropped - appeal allowed in part.
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