TMI Blog2017 (3) TMI 1913X X X X Extracts X X X X X X X X Extracts X X X X ..... re registered under the name of Shri Sanjeev Bhardwaj, so the assessee-Appellants cannot use the brand name and denied the benefit of SSI exemption. HELD THAT:- From the record it appears that the assessee-Appellants proprietary concern was converted into the Private Limited Company and for that purpose all necessary documents were submitted before the Commissioner in reply to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants; and (ii) Appeal No. E/56524/2013 by the Department, have been filed against the Order-in-Original No. 07/2012-13 dated 30.11.2012 passed by the Commissioner of Central Excise, Delhi. The period in dispute is 2006-07 to 2010-11. 2. The brief facts of the case are that, during the period under consideration, Shri Sanjeev Bhardwaj, assessee-Appellant, was the owner of the proprietary concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this background, we have heard Shri K.K. Anand Ms. Surabhi Sinha, learned counsels for the assessee-Appellants and Shri G.R. Singh, learned DR for the Department, and perused the written submissions. 4. During the course of arguments, the learned counsel for the assessee-Appellants submits that no opportunity was given by the Commissioner to defend their case as some inqueries were conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in the case of Commissioner vs Anil Pumps (P) Ltd., 2012 (281) ELT A105 (SC). Similar views were expressed by this Tribunal in the case of Commissioner of Central Excise Service Tax vs Sanjay Agarwal, 2017 (345) ELT 568 (Tri.-Del). 7. From the record it appears that the assessee-Appellants proprietary concern was converted into the Private Limited Company and for that p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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