TMI Blog2015 (10) TMI 1674X X X X Extracts X X X X X X X X Extracts X X X X ..... nership of the brand name 'VIMCRO'. It is seen from the record that the Director of M/s Vimal Microns Ltd claimed the ownership of the brand name in December 1995. The period of dispute in the present appeal is April 2004 to March 2005. We find that the Respondents had not seriously disputed this fact and therefore, the denial of SSI exemption on merit is justified. - cum-duty benefit and MODVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant ORDER Per: P.K. Das Revenue filed this appeal against the order of Commissioner (Appeals), where the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, we find that the Respondents were engaged in the manufacture of Coated and Uncoated Microns Minerals, classifiable under Sub Heading No.3802.00 and 2540.29 of the First Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal is April 2004 to March 2005. We find that the Respondents had not seriously disputed this fact and therefore, the denial of SSI exemption on merit is justified. 4. The learned Consultant appearing on behalf of the Respondent also contested the demand as barred by limitation. It is also contended that the cum-duty benefit and MODVAT Credit were not extended, while quantifying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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