TMI Blog2008 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... actually have the brand name or trade name, even though they had applied for the same in the year 1995 - Only in 2003, they got the registration with retrospective effect - Exemption is available u/not. 23/01 so demand is set aside - E/500/2006 - 110/2008 - Dated:- 5-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)].- This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Mark Registry department with effect from 17.5.1995. In view of this, the Revenue proceeded against the appellants on the ground that they were liable to pay duty for the period March and April 2001. Consequently, duty was demanded and penalty was also imposed on them. In fact the extended period had been invoked. 3. The Original Authority confirmed the demand and the Commissioner (A) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration was pending. 6. The learned advocate brought to our notice a Trade Notice issued by Chennai Commissionerate, which is reproduced herein below OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE CHENNAI-II COMMISSIONERATE 473 MHU COMPLEX: NANDANAM: CHENNAI - 35. TRADE NOTICE NO.17/2001 DT.12.3.2001 Sub: Excise duty on readymade garments - whether registration app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have not registered their brand under the above Act. (Issued from file C. No.IV/16/9/2001-Tech.) Attested Sd/- NEDUNCHEZHIAN SUPERINTENDENT (TECH) Sd/- G. V. KRISHNARAO JOINT COMMISSIONER (TECH) In terms of the above clarification, the duty applies only on the trade name actually registered. The lower authorities have come to the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voke a longer period to demand duty, therefore, even on limitation the department does not have a good case. The appellant had a bonafide belief in view of the Trade Notice of the Chennai Commissionerate. In these circumstances, the demand of duty is not sustainable. Even penalty is not imposable because there is no contumacious conduct on the part of the appellants. Hence, we allow the appeal wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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