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TMI Blog2012 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees, M/s. Micro Chem Products (India) Pvt. Ltd., (hereinafter referred to as 'MCPPL') manufacture chemicals for use in the printing and photographic industry. Another family concern, namely, M/s. Micro Plates Pvt. Ltd., (hereinafter referred to as 'MPPL') are manufacturers of 'pre-sensitised micro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by the Commissioner (Appeals), hence this appeal by the Revenue. 2. We have heard both sides. The evidence on record clearly bring out that the brand name 'Micro' was coined/invented by Shri N.C. Shroff and that MCPPL was using it on its chemicals for sale because MCPPL was a newcomer in the market, and to introduce itself into the market, MCPPL used MPPL's logo or writing because they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration to the department. In the case of Commissioner of Central Excise, Raigad v. Ramplj (India) Ltd. [2010 (249) E.L.T. 31 (Bom.)], the Hon'ble Bombay High Court has held that the non-declaration of use of another's brand name despite having knowledge about the same, amounts to suppression, setting aside the Tribunal's order that non-disclosure of the use of another's brand name in the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the contention of the Revenue that the demand is not barred by limitation. We, therefore, hold that the assessees are liable to pay the duty as demanded in the show-cause notice together with appropriate interest and also pay amount of penalty equal to duty, as the demand has been upheld by invoking the extended period of limitation. 4. The appeal of Revenue is hereby allowed. 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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