GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1170 - CESTAT AHMEDABAD

2015 (10) TMI 1170 - CESTAT AHMEDABAD - 2015 (325) E.L.T. 889 (Tri. - Ahmd.) - Duty demand - Wrong availment of SSi Exemption - Use of other's brand name - Held that:- Trade Mark authority by Order No.TM-46/70/381, dt.31.12.2008, certified that M/s Harsh Industries, amongst others are registered as subsequent proprietor of Trade Mark “HARSH” as from 28.09.2000 by virtue of Deed of Assignment dt.31.03.2001. As the Trade Mark authority accepted that Respondent is proprietor of Trade Mark “HARSH” f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rised Representative For Respondent: Shri Deepak Kumar, Consultant Per: P.K. Das The Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the Adjudication order was set aside. 2. The relevant facts of the case, in brief, are that the Respondents were engaged in the manufacture of Power Driven Water Pumps. A Show Cause Notice dt.08.02.2006 was issued, proposing demand of duty alongwith interest and to impose penalty for the period 01.04.2003 to November 2005 on the g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Show Cause Notice. It is further submitted that the Respondents shown this amount as royalty in the Income Tax return, which was revised after investigation. He further submits that the Respondent applied for change of ownership to the Trade Mark authority. It is his contention that this document cannot be accepted as they have not taken place at the time of investigation by the Department. So, the demand of duty is liable to be upheld. It is also submitted that one of the partner of the Respon .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version