TMI Blog2016 (10) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... implication of formation of these units their day-to-day functioning etc., it can be fairly seen that in such scenario of family connected or managed units the statutory condition for availing exemption under Notification No. 8/2002-CE requires close scrutiny and evidences clearly based on record. Keeping this in view, we find that the lower authorities have perused all the available evidences and arrived at the conclusion. In the absence of strong contrary evidence, we have no reason to interfere with the same. We also note 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, Presid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing units and also imposed various penalties. He ordered for confiscation of seized goods with an option to redeem the same on payment of various amounts of fines. On appeal, vide the impugned order dated 03/11/06 the Commissioner (Appeals), Delhi II upheld the original order. The present appeals are 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnal Road, Delhi 32 for trading on aforesaid goods. Further this partnership 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. Murthi Devi, Prop. M/s Plaza Pipe Industries Vill. P.O. Rithala, Delhi. 4.6 Again in the year 2002 Smt. Murthi Devi, Director of M/s Plaza Wires Electricals Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by the appellants. In the absence of categorical evidence we are not in a position to interfere with the findings of the lower Authorities in this regard. 4. We also note that the appellant argued that the communication between the appellants and Trade Mark Authority is of no consequence to decide the eligibility of their exemption. This aspect has been examined and answered by the impugned order in para 15.5. We find no reason to arrive at a different conclusion. The case laws relied upon by the appellant/assessees were already discussed in the impugned order itself and requires no repetition. 5. It may be not out of place to record here that in the present case, we are dealing with the set of companies/firms which are owned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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