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TMI Blog2023 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... f "Mankoo" on the machines manufactured by them. On an investigation conducted by DGCEI, Department registered a case that the appellant was not eligible for the SSI exemption as contained in Notification No. 08/2003-CE dated 01.03.2003 as they were alleged to have been using the brand which is not their own. The show cause notice was confirmed vide order dated 17.02.2012 along with fines and penalties on the company as well as the Director. Hence, these appeals. 2. Ms. Krati Singh, assisted by Mr. Aman Singh, learned Counsel for the appellants submits that Mankoo family headed by Sardar Bagh Singh have started "Mankoo Industries" in 1954. Shri Bagh Singh had three sons, one being Shri Surjit Singh Mankoo, the Director of the appellant. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, the issue is no longer res integra having been decided in their favour. She further submits that the Department was well aware of the usage of such brand by the appellant as they were manufacturing from 1995 and have been also regularly exporting and therefore, extended period cannot be invoked. She further pleads that there was nothing mala fide alleged or evidenced on the part of the Director and therefore, no penalty can be imposed on the Director, Shri Surjit Singh Mankoo. 4. Shri Aneesh Deewan, learned Authorized Representative appearing for the Department reiterates the findings of the OIO and relies on the following cases: * CC Vs Rukmani Pakkwell Traders- 2004 (165) ELT 481 (SC). * CC Vs Mahaan Dairies- 2004 (166) ELT 23 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to any individual. 7. We also find that the issue is no longer res integra as submitted by the leaned Counsel for the appellants as this Bench has decided the issue in their own family group case on the use of same brand. We find that this Bench relied upon the decision by the Hon'ble Apex Court in the case of Pethe Brake Motors Pvt. Ltd.- 2015 (319) ELT 575 (SC) where in the Apex Court has observed that the respondent/assessee therein was not using the brand name of another person and the name used was the surname of the Director of the assessee viz. Pethe and therefore, such usage does not come under the exceptions for availment of benefit of SSI exemption. We find that the case laws relied upon by the Department are not applicable as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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