9911796707
TMI Blog2004 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of SSI Exemption; that number of show cause notices were issued to them for disallowing the SSI Exemption and for recovering the Central Excise duty on the ground that they were clearing cement by using the brand name/trade name with the style and other accompanying designs of M/s. Hira Industries Ltd., who are also manufacturers of cement; that the Commissioner, under the impugned order, has dropped the further proceedings against respondents holding that the respondents were not using common brand name on the packing of their product. The learned S.D.R., further, submitted that the style and logo, being used by the respondents consisting of a semi-circle with a diamond which is displayed prominently on their bags, is exactly the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een M/s. Hira Cement and Hira Industries Ltd. has been created superficially to avail the benefit of SSI Exemption as the clearance from M/s. Hira industries Ltd. has crossed the exemption limit. He also relied upon the following decisions : (i) Super Star Welding Ind. Ltd. v. C.C.E., Ahmedabad, 1994 (71) E.L.T. 443 (T); (ii) A.S. Metal Co. v. C.C.E., Chandigarh, 2001 (135) E.L.T. 616; & (iii) Chopra Appliances v. C.C.E., Delhi, 2001 (132) E.L.T. 95 (T) 3. On the other hand, Shri R. Santhanam, learned Advocate, submitted that the brand name used by the respondents on their bags of cement is "BBC Cement" whereas th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal that the brand name used by both, the respondents and M/s. Hira Industries Ltd., are as under : LOGO BBC Cement HIRA CEMENT Factory : 572, Urla Industries, Urla, Raipur-493221(M.P.) Phone : (0771) 323129 FAX : 325522 TELEX: 0776, 207 Jcc - GRAM : HIRA CEMENT LOGO HIRA Cement We cast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Ltd., they are eligible to avail the benefit of SSI Exemption Notification. We also do not find any force in the submissions of the learned S.D.R. that the distinction between Hira Industries Ltd. and Hira Cement has been created superficially to avail the benefit of SSI Notification, particularly in view of the fact that the Tribunal has held that both are related persons in Final Order No. 566/02-A, dated 13-11-2002. The character of related person can be established only when both the persons are in existence and the concept of related person will not apply if one unit is the dummy unit of another. Once it is held that both, Hira Cement and Hira Industries Ltd. are related persons, the separate existence of both the units is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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