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2015 (10) TMI 1674 - CESTAT AHMEDABAD

2015 (10) TMI 1674 - CESTAT AHMEDABAD - TMI - SSI exemption - brand name of others - Benefit of Exemption Notification No.8/2003-CE, dt.01.03.2003 - Imposition of interest and penalty - Held that:- Department failed to establish the owner of the brand name of other person and no person came forward to claim the ownership 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 .....

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s Vimal Microns Ltd. In our considered view, the Commissioner (Appeals) should have examined the issue of limitation in detail and the other claims of the Respondent. - we uphold the demand of duty alongwith interest on merit. - Appeal disposed of. - Appeal No. : E/904/2007-DB - Order No. A/11212 / 2015 - Dated:- 17-8-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri S.K. Shukla, Authorised Representative For the Respondent : Shri M.A. Patel .....

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ned by M/s Vimal Microns Ltd. The Adjudicating authority denied the benefit of Exemption Notification No.8/2003-CE, dt.01.03.2003 and confirmed the demand of duty alongwith interest and imposed penalty. The Commissioner (Appeals) set aside the Adjudication order. 3. On perusal of the impugned order, we find that the main contention of the Commissioner (Appeals) is that the Department failed to establish the owner of the brand name of other person and no person came forward to claim the ownership .....

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