TMI Blog2018 (1) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment has neither issued any notice nor examined the firms of family members who are also engaged in the similar line of business. Only the assessee- Appellants have been made target which is not desirable. Thus, the Department has made out a poor case. The assessee-Appellants have not used any registered brand name of the third party - the assessee-Appellants are entitled for the SSI exemption, as per law - Appeal allowed - decided in favor of appellant. - Excise Appeal Nos.50751 & 50752 of 2017 - A/50300-50301/2018-EX[DB] - Dated:- 23-1-2018 - MR. (DR.) SATISH CHANDRA, PRESIDENT MR. V. PADMANABHAN, MEMBER (TECHNICAL) Appellants: (Rep by Sh. Manish Agarwal, Adv.) Respondent: (Rep. by Sh. R.K. Mishra, DR) PER JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name is not registered with anyone, except that it is used by the family members. He also submits that the statement of the assessee-Appellant, Shri Mahesh Rastogi, was recorded on 09.10.2013 under pressure and the same was retracted on 14.10.2013. The learned counsel further submits that the sale of the assessee-Appellants is within the prescribed limit of the SSI Exemption, so the benefit under Notification No. 08/2003-CE may kindly be extended to them. He also submits that all the family members are engaged in the business of steel/wooden furniture, so a common brochure was published. M/s Rastogi Steel Furnitures is continuously using Rastogi brand name since long. He submits that the furniture was supplied to various institutions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the fact of manufacture and clearance of the furniture bearing the brand name of another person from the Department. 6. After hearing both sides and on perusal of the material available on record, it appears that Rastogi is a family name which is used by the family members in their business established. The brochure is common as they are producing almost common products. The whole case of the Department is based on the photographs taken from the premises of the buyer (SKIT) and the statement recorded by the Department of the Director and Registrar of the Institutes, which were retracted later. So, except this, there is no material available with the Department to allege that the assessee-Appellants were using the brand name of anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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