TMI Blog2017 (1) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-appellants are not eligible for the SSI exemption in respect of the goods sold under the brand name “Mitsubishi” and “Suzuki”, as they have failed to produce any evidence before the lower authorities pertaining to the ownership of the brand name “Mitsubishi” and “Suzuki” - duty demand upheld. As regards the stoves cleared by the assessee-appellants by affixing the brand name/logo of BP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PG gas stoves which are chargeable to Central Excise duty. During the period in dispute, they are availing the SSI exemption under Notification No. 8/2003-C.E., dated 1-3-2003. Gas stoves manufactured by them are sold with brand name Advanta , Advanta Green , Mitsubishi and Suzuki . The brand name Advanta and Advanta Green belong to the assessee-appellants. The gas stove sold under the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-appellants submits that the gas stove sold under the brand name Advanta and Advanta Green through outlets of BPCL and HPCL also bear the logo of these oil companies in terms of the assessee-appellants agreement with these oil companies. He also submitted that stoves cannot be said to be sold under the brand name of another person in terms of the judgment of the Bombay High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94-CX., dated 1-9-1994 and also the judgment of this Tribunal in the case of Choice Tape Industries Ltd. v. CCE, Rohtak, 2016 (335) E.L.T. 573 (Tri.-Cha.) and CCE, Cochin v. Geo Engineering Works, 2004 (165) E.L.T. 463 (Tri.-Bang.). 5. On the other hand, the learned DR for the Department reiterated the findings in the impugned order and also relied upon the judgment of the Apex Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the stoves cleared by the assessee-appellants by affixing the brand name/logo of BPCL and HPCL along with their own brand name Advanta and Advanta Green which were sold through sale outlets of BPCL and HPCL, they would be eligible for the SSI exemption in view of the judgment of the Bombay High Court in the case of DCI Pharmaceuticals Pvt. Ltd. (supra). 8. Issue of penalty is also de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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