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Commissioner, Central Excise & Service Tax, Ahmedabad-I Versus M/s Harsh Industries

2015 (10) TMI 1170 - CESTAT AHMEDABAD

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 Trad .....

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this ground is not sustainable. We have also noticed that the submissions of the Revenue before the Tribunal were refuted by the Respondent. Hence, there is no need to discuss all these things. - No reason to interfere with impugned order - Decided i .....

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s 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 .....

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ng the brand name of the other person. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty. The Commissioner (Appeals) set aside the Adjudication order. 3. The learned Authorised Representative on behalf of .....

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unt 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 hav .....

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on behalf of the Respondent submits that Shri Pravinbhai Manilal Ajmera, Proprietor of M/s Harsh Traders in his statement dt.12.01.2006, stated that M/s Harsh Traders entered into Deed of Assignment with M/s Harsh Industries to assign and use the tra .....

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He further submits that Deed of Assignment was verified by the investigating officer, which is evident from the cross examination of the concerned officer. The main argument of the Respondent company is that trade mark authority accepted the brand na .....

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