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M/s. Devi Lal Kutir Soap, M/s. Wash Well Soap (P) Ltd., M/s. Kaushalya Devi Somani, Director, Shri Ladu Ram Somani And Devi Lal Somani, Director Versus CCE, Jaipur-II

2015 (5) TMI 974 - CESTAT NEW DELHI

Benefit of exemption under notification no. 12/94 dated 1/3/1994 - SSI exemption - Clubbing of clearances - Held that:- Appellant has installed boilers in the year 1994 and requested to Rajasthan State Electricity Board to increase the power load from 16HP to 63HP and the same has been sanctioned and power load has been increased with effect from 24/1/1995. Therefore, the appellant is not entitled for the benefit of notification no. 12/94 for the period from 24/1/1995 to 31/03/1996. As the appel .....

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, 1987 and are the owner of the trademark. Therefore, the appellant are entitled for benefit of exemption under notification as SSI Unit as they are not using the brand name of any other person.

The only reason for clubbing the clearance of Washwell Soap Private Limited to the main appellant s clearance is that the proprietor of main appellant is one of the Directors in Washwell but no other investigation was done to ascertain the fact that there is mutuality of interest between both .....

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d:- 18-5-2015 - Shri Rakesh Kumar, Member (Technical) And Shri Ashok Jindal, Member (Judicial) For the Petitioner : Ms, Priyanka Goel and Ms. Surbhi Sinha, Advocates For the Respondent : Shri Pramod Kumar, JCDR ORDER Per: Ashok Jindal Appellants are in appeal against the impugned order denying the benefit of various exemption notifications. 2. The facts of the case are that during the period 24th January, 1995 to 15th June, 1999, the main appellant manufactured laundry soap cleared without payme .....

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2. In remand proceedings, the demand of duty has been confirmed against the main appellant along with interest and penalty have been imposed and penalties have also been imposed on the co-appellants. 3. Ld. Counsel for the appellant submits that main appellant is a manufacturer of laundry soap under the brand name of Washwell since 1/1/1987 and availing benefit of SSI exemption under notification from the financial year 1994. During the period 24/1/1995 to 31/03/1996, the appellant claimed the e .....

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The appellant started using power for manufacturing the laundry soap. Therefore, the benefit of exemption under notification no. 12/94 cannot be denied. She, further submits that main appellant is claiming exemption under the various notifications which relates to small scale units and the same are sought to be denied on the premise that the appellant is using the brand name of other person, namely, M/s. Washwell Soap Private Limited. The allegation of the Revenue is that Washwell brand name be .....

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cuments. Therefore, impugned order qua denying exemption under SSI is not sustainable. She therefore, pleaded that demand has been quantified on the basis of M/s. Washwell Soap Private Limited-Bhilwara is related to the appellant and, therefore, the clearance made by M/s. Washwell Soap Private Limited-Bhilwara has been clubbed with the clearance of the appellant. In fact, although the appellant is related to M/s. Washwell Soap Private Limited-Bhilwara. As the proprietor of the main appellant is .....

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2014 (308) ELT 481 (T-Delhi), Ennar Cements Pvt. Ltd. Vs. CCE-Bangalore, 2013 (292) ELT 245, Gangotri Electro-castings Ltd. VS. CCE & ST, Patna reported in 2013 (293) ELT 395. In view of these submissions, she prayed that impugned order be set aside. 3A. The ld. AR reiterates the findings of the impugned order. 4. Heard both the sides. 5. In this case, there are three issued to be decided by us, namely, (a) Whether the appellant is entitled for benefit of exemption under notification no. 12/ .....

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an State Electricity Board to increase the power load from 16HP to 63HP and the same has been sanctioned and power load has been increased with effect from 24/1/1995. Therefore, the appellant is not entitled for the benefit of notification no. 12/94 for the period from 24/1/1995 to 31/03/1996. As the appellant has already installed boilers in the year, 1994 itself, the claim of the appellant is that they started using the power with effect from 01/04/1996, to support this contention, the appella .....

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ention of the Revenue that the brand name (Washwell) does not belong to the appellant and the same belongs to M/s. Washwell Soap Private Limited Bhilwara. To allege this, Revenue is relying on the advertisement given by M/s. Washwell Soap Pvt. Ltd in the newspapers namely, Rajasthan Patrika dated 4/4/2000 but the appellant has been able to produce the document which satisfies that the appellant is using this brand name prior to 2000 and on 3rd March, 1987, the appellant applied for registration .....

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