TMI Blog2015 (2) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... t purchased any pipe fittings from M/s Green Engineering Corporation and that in January 2000, M/s Green Engineering Corporation had shifted some of their operations casting and annealing to M/s Green Malleables and that the brand name NN is affixed at the casting stage only. In our view merely because during January 2000, the casting and annealing operations were shifted by M/s Green Engineering Corporation to M/s Green Malleables, it cannot be presumed that during that period M/s Green Malleables had also started using the brand name NN on the products manufactured in their factory. In our view the main evidence in support of the Department’s allegation is the statement of certain dealers that during the period of dispute they were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Green Engineering Corporation and w.e.f. 24/05/2000 M/s Green Malleables Pvt. Ltd. became the owner of the brand and started using the same on the goods manufactured by them. The Departments allegation is that during the period prior to 24/05/2000 i.e. during period from January 2000 to 23/05/2000, when the brand name NN was owned by M/s Green Engineering Corporation and as such M/s Green Malleables were not the owner of this brand name, the same was being used by M/s Green Malleables on the goods manufactured by them and, hence, in respect of such goods, M/s Green Malleables Pvt. Ltd. would not be eligible for SSI exemption. Since for the period from January 2000 to 23/05/2000, it is alleged that M/s Green Malleables Pvt. Ltd. cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods manufactured and cleared by M/s Green Malleables to M/s Green Marketers and to other dealers, that during this period, the appellant were availing the SSI exemption, that during the period prior to 24/05/2000, the brand name NN belonged to M/s Green Engineering Corporation and during that period M/s Green Malleables were not using this brand name on their goods, that M/s Green Malleables started using the brand name NNonly from 24/05/2000 when they became the owner of this brand, that the duty demand against M/s Green Malleables is based on the allegation that during the period from January 2000 to 23/05/2000, M/s Green Malleables were using the brand name NN on their goods, while this brand name during that period belonged to M/s Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om M/s Green Malleables, have not retracted their statements and hence those statements can be used against the Appellants, that though the order-in-original mentions the appellant s request for cross examination, the appellant never specified the names of the dealers whom they want to cross examination, that the plea regarding the cross examination was not made before the Commissioner (Appeals), that the Department relies upon the statement dated 27/1/01 of Shri Rajiv Kumar who is common person of M/s Green Engineering Corporation, M/s Green Malleables and M/s Green Marketers and wherein he has stated that M/s Green Engineering Corporation had shifted its casting and annealing operations to the factory of M/s Green Malleables during Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shifted some of their operations casting and annealing to M/s Green Malleables and that the brand name NN is affixed at the casting stage only. In our view merely because during January 2000, the casting and annealing operations were shifted by M/s Green Engineering Corporation to M/s Green Malleables, it cannot be presumed that during that period M/s Green Malleables had also started using the brand name NN on the products manufactured in their factory. In our view the main evidence in support of the Department s allegation is the statement of certain dealers that during the period of dispute they were purchasing the pipe fittings from M/s Green Malleables which were bearing the brand name NN. In our view, while relying upon the statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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