2009 (11) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balansundaram, Vice-President]. - The authorities below have denied the benefit of small scale exemption to the assessees herein during the period 1996-97 upto 1999-2000 on "online UPS" and "invertors" manufactured by them on the ground that the goods bore the brand name "CANSOFT" which belonged to M/s. Cansoft Sy....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eposed that "CANSOFT" was the brand name of CSP. We, therefore, see no merit in the submission that brand name "CANSOFT" did not belong to CSP. However, we find force in the submission that the extended period of limitation is not available to the Department against the assessees for the reason that during the period in dispute, the law as it stood was to the effect that the use of brand name of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded period of limitation against them. We find that part of the demand is within the normal period of limitation. As we have held against the assessees on the merits of the issue, we uphold the demand within the normal period of limitation and set aside the demand for the period beyond the normal period. The duty demand within the normal period is to be recalculated and the question of imposition ....