2016 (10) TMI 740

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..... eals), Central Excise, New Delhi and hence are taken up together for disposal. The dispute involved in these appeals related denial of small scale industry exemption to three of the manufacturing assessee/ appellant on the ground that they have used other persons brand name in their final product. These three manufacturing assessees are M/s Plaza Pipe Industry, M/s Plaza Lighting Products Pvt. Ltd. and M/s Plaza Products. The brief facts relevant to the present appeals are that certain investigations were carried out by the officers of Central Excise in various premises of group of units, all connected to the manufacture or trading of goods with the brand name  Plaza . On completion of detailed investigation, a show cause notice dated .....

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..... ount and not the brand name of another person. It was argued that the brand name was assigned with reference to different excisable products to the real manufacturers and, as such, these manufacturers are not hit by the bar envisaged in the Notification No. 8/2002-CE. In other words they have not used brand name of another person. We have noticed that this central point has been dealt with elaborately by both the Original Authority and the first Appellate Authority. In fact, before proceeding with the dispute relating to assignment of this brand name to different manufacturers, the Original Authority examined the history of  Plaza  brand name from the origin to the impugned period. The facts as examined by the Original Authority a .....

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..... tself Shri Sunil Gupta, Director of M/s Plaza Wires & Electricals Pvt. Ltd. assigned Shri Bhimsen Gupta, the brand name plaza for electric irons, immersion rods, room heaters, heat converters, juicers, mixers, electric kettles, hand mixers, toasters & hot plates. M/s Plaza Products after inducting Shri Bhimsen Gupta as partner stopped payment of Central Excise duty by availing SSI exemption on the pretext that they were using the brand name  Plaza , a brand name owned by them. 4.8 From the above facts it is apparently evident that brand  Plaza  name was originally owned by M/s R.K. Cable Co. and later by M/s Plaza Wires and Electricals Pvt. Ltd. with the takeover of the former by the later, had there been no assignment of t .....

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