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M/s. Navrang Refractories (P) Ltd. Versus The Commissioner, Central Excise, Jaipur-II

2016 (7) TMI 596 - CESTAT NEW DELHI

Extended period invoked - duty demand - Held that:- It is a well settled law that when during the relevant period, there were decisions in favour of the assessee, he cannot be attributed with any mala fide so as to invoke the longer period of limitation. In fact, we find that in an identical case involving the same issue of insulation bricks and by taking note of the Larger Bench decision of the Tribunal in the case of Prakash Industries [2000 (5) TMI 59 - CEGAT, COURT NO. III, NEW DELHI], which .....

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t. Accordingly, we set aside the impugned order and allow the appeal in favour of assessee. - Appeal No. E/900/2007-EX[DB] - Final Order No. 51921/2016 - Dated:- 5-5-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Shri Alok Kothari, Advocate For the Respondent : Shri Sanjay Jain, AR ORDER Per: Archana Wadhwa Appellants are engaged in the manufacture of insulation bricks, which are being supplied by them to various units using furnace .....

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t available even to the present assessee. 3. Accordingly, proceedings were initiated against the appellant by way of issuance of show cause notice dated 02.02.2001for the period October, 1997 to October, 1999 for demand of duty of ₹ 4,83,498/-. During the course of adjudication, appellant took a categorical stand that this does not amount to using the brand name of third person inasmuch as M/s. ACC is capitvely consuming the said goods in their factory and the same do not go to the market .....

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which the bricks can bear the same. 4. However, Lower Authorities did not find favour with the said contention of the appellants on the ground that the same amounts to using the brand value of ACC. Accordingly, demand was confirmed. The appellant did not succeed even before the Commissioner (Appeals) Hence, the present appeal. 5. Ld. Advocate submits that during the relevant period, the issue was referred to the Larger Bench in the case of Prakash Industries Vs. Commissioner of Central Excise B .....

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ssioner of Central Excise-Indore 2005 (188) ELT 3 (SC). 5. As such he assails the demand only on the point of limitation. As per the Ld. Advocate, during the relevant period, all the other manufacturers of insulation bricks were using identical type of inscriptions on the bricks which were only meant for identifying the customers. Even various decisions of the Tribunal were in favour of the assessee and when the matter was ultimately referred to Larger Bench, it declared the law favourable to th .....

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