TMI Blog2014 (6) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharmaceuticals' w.e.f. April, 2003. The investigating officers when examined invoices no. 1 dated 1.4.2003 to Invoice no.1524 dated 30.08.2003 along with pamphlets found that product carried out the brand name 'SOFT Pharmaceuticals' and that also carried the logo 'SOFT Pharmaceuticals'. Although a statement was given that "Soft Pharmaceuticals" was promoter of the product manufactured by the respondent that could not be established by the respondent. The respondent also discharged duty liability upon investigation results and discovery of the materials in the course of investigation - When record reveals aforesaid factual matrix based on evidenced and unlawful benefit was enjoyed by respondent, in absence of rebuttal leading cogent evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue's case was founded upon consideration of statement record from the proprietor of the respondent, a copy of which is available at 65 to 67 of the appeal record. Show cause notice was issued making out the case of Revenue that the brand name 'SOFT Pharmaceutical' belongs to others which came out from the statement recorded from Balram Krishan Aggarwal as is revealed from page 34 of the appeal record. 5. It was further submitted by Id. DR that the respondent voluntarily deposited the duty element when it was told to the respondent at the investigation stage that it is not entitled to SSI benefit. So also there was - reversal of cenvat credit made by respondent. Placing reliance on the show cause notice and the investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured by the respondent that could not be established by the respondent. The respondent also discharged duty liability upon investigation results and discovery of the materials in the course of investigation. Ld. Adjudicating authority in his order categorically brought out the statement dated 21.1.2004 which was an important piece of evidence to proceed against the respondent. 7. When record reveals aforesaid factual matrix based on evidenced and unlawful benefit was enjoyed by respondent, in absence of rebuttal leading cogent evidence by respondent for 'SOFT Pharmaceuticals' brand belonged to it. Revenue should succeed in its appeal 8. Revenue relies on the judgement of the Hon'ble Bombay High Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
