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2016 (2) TMI 150 - CESTAT NEW DELHI

2016 (2) TMI 150 - CESTAT NEW DELHI - 2016 (336) E.L.T. 664 (Tri. - Del.) - Denial of SSI exemption - demanding duty and imposing penalty - APSL was clearing the goods bearing brand name 'Newman' belonging to other person viz. Newman Valve Industries [NVI] who has applied for registration of the brand name 'Newman' - Held that:- On examining the documents we do not find any substance in the contention put forward by Revenue. As already stated, these documents show that NVPL had applied for regis .....

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s, the impugned order passed denying the SSI exemption and demanding duty and imposing penalty is not legal and proper. The same is liable to be set aside. - Decided in favour of assessee - Excise Appeal No. 3996-3997 of 2006 & 88 of 2007 - Final Order Nos. A/53534-53536/2015-EX(DB) - Dated:- 27-11-2015 - Sulekha Beevi C S, Member (J) And B. Ravichandran, Member (T) For the Appellants : Shri Sudhir Malhotra & A S Hasija, Advs For the Respondent : Shri S Nanthuck, AR ( Jt. CDR ) ORDER Per Sul .....

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both trading concerns. A show cause notice was issued alleging that APSL was clearing the goods bearing brand name 'Newman' belonging to other person viz. Newman Valve Industries [NVI] who has applied for registration of the brand name 'Newman'. That therefore APSL has wrongly availed the benefit of SSI exemption under Notification No. 8/2002-CE dated 01/3/2002. The Central Excise officers visited the premises of APSL and found 706 pieces of goods valued at ₹ 84,610/- affi .....

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s submitted that the department has erroneously come to the conclusion that APSL is using the brand name belonging to NVI. The goods sold by APSL was bearing the brand name 'Apex' or 'Newman' or plain without bearing any brand name. They were manufacturing goods primarily bearing brand name 'Apex' or without brand. The Counsel urged that the allegation in the show cause notice is that APSL manufactured and cleared goods with the brand name 'Newman' which belonged .....

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ess till June 2002. The appellants produced the certificate of a Chartered Accountant to substantiate this contention. On 07/5/2003 NVPL filed application for registration of their brand name 'Newman'. The Counsel urged that the brand name 'Newman' does not belong to NVI and the allegation in the show cause notice that APSL used the brand name 'Newman' belonging to NVI is unsustainable. 3. Refuting the above contentions the learned Jt. CDR Shri Nanthuck referred to the st .....

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were engaged to obtain registration of Trademark 'Newman'. The application for registration of Trade Mark was advertised in the Trade Mark journal. This letter bears the signature of Shri Ashwini Sharma. This would establish that, the trademark 'Newman' belonged to NVI, That as the goods with brand name 'Newman' affixed were seized, from the premises of APSL, the demand of duty by denying the benefit of SSI exemption is legal and proper. 4. We have heard the rival submiss .....

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