TMI Blog2012 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty while using the brand name “Micro” of MPPL on containers - contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted - MCPPL is not entitied to the benefit of SSI exemption on the ground of use of brand name of another person - assessees are liable to pay the duty as demanded in the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s . It was found that MCPPL have removed finished goods without payment of duty while using the brand name Micro of MPPL on containers of chemicals and hence show-cause notice proposing denial of concession availed under SSI notification on the ground that they had used brand name of another person, proposing recovery of duty of Rs. 4,19,575/- on chemicals cleared without payment of duty from Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onger period. Shri N.C. Shroff has clearly stated that Micro is the brand name of MPPL and has been used on the labels affixed on PS plates from the beginning of manufacture. 3. Therefore, the contention of the assessees that Micro is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted. We, therefore, hold that MCPPL is not entitied to the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to suppression. The submission of the learned counsel for the assessees is that the extended period cannot be invoked against the assessees as, during the period in dispute, in the present case, which is 1997 to 2000, there were decisions to the effect that the use of brand name on different products would not disentitle an assessee to avail SSI exemption and in these circumstances, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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