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M/s Plaza Pipe Industries, M/s Plaza Lighting Products Pvt. Ltd., M/s Plaza Cable Electric Pvt. Ltd., M/s Plaza Products, Shri Bhim Sen Gupta, Director, Shri A.K. Gupta, Director Versus CCE, Delhi

2016 (10) TMI 740 - CESTAT NEW DELHI

Denial of SSI exemption - N/N. 8/2002-CE dated 01/3/2002 - imposition of penalties - confiscation of goods with an option to pay redemption fine - use of brand name belonging to other person - Held that: - we are dealing with the set of companies/firms which are owned or managed or related to a family. The numerous undertaking created, converted or close later, are all having business interconnection in one way or other. Even without going into the legal and statutory implication of formation of .....

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ote no serious legal infirmity in this findings - appeals rejected - decided against appellant. - Excise Appeal Nos. 1382-1387 of 2007 - Final Order No. 54197-54202/2016 - Dated:- 19-10-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Naveen Mullick, Advocate for the appellant Shri R.K. Manjhi, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran These six appeals are against the same impugned order dated 03/11/2006 of Commissioner (A .....

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gations 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 08/07/2003 was issued to 8 noticees to demand Central Excise duty not paid by manufacturing assessees, to confisticate various seized excisable goods on different premises and also to impose penalties on units and individuals for violation of various pro .....

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e against this impugned order. 2. We have heard the learned Counsel for the appellants and also learned AR for Revenue and perused appeal records. The dispute, as already noted, in these present appeals are to the effect that the three manufacturing assessees have manufactured excisable goods using brand name of another person and accordingly were not eligible for exemption under Notification No. 8/2002-CE dated 01/3/2002. On examining the appeal papers and considering the arguments of the Couns .....

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ords 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 are relevant to the present case :- 4.4 Be .....

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rship firm was taken over by Shri Sunil Kumar Gupta as proprietor M/s R.K. Cables Co. The proprietary firm was further taken over in 1997 by M/s Plaza Wires & Electricals Pvt. Ltd. and accordingly copyrights were also changed in the name of M/s Plaza Wires & Electricals Pvt. Ltd. having their head office at 21-E, Netaji Subhas Marg, Daryaganj. 4.5. Meanwhile in the year 2003 Shri Sunil Kumar Gupta, Prop. of M/s R.K. Cable Co. assigned the right to use Plaza brand for conduit pipes to Smt .....

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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 C .....

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