2004 (2) TMI 464

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....Cement, manufacture cement and claim the benefit of SSI Exemption; that number of show cause notices were issued to them for disallowing the SSI Exemption and for recovering the Central Excise duty on the ground that they were clearing cement by using the brand name/trade name with the style and other accompanying designs of M/s. Hira Industries Ltd., who are also manufacturers of cement; that the Commissioner, under the impugned order, has dropped the further proceedings against respondents holding that the respondents were not using common brand name on the packing of their product. The learned S.D.R., further, submitted that the style and logo, being used by the respondents consisting of a semi-circle with a diamond which is displayed pr....

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....E.L.T. 580 (T); that the distinction between M/s. Hira Cement and Hira Industries Ltd. has been created superficially to avail the benefit of SSI Exemption as the clearance from M/s. Hira industries Ltd. has crossed the exemption limit. He also relied upon the following  decisions : (i)         Super Star Welding Ind. Ltd. v. C.C.E., Ahmedabad, 1994 (71) E.L.T. 443 (T); (ii)       A.S. Metal Co. v. C.C.E., Chandigarh, 2001 (135) E.L.T. 616; & (iii)      Chopra Appliances v. C.C.E., Delhi, 2001 (132) E.L.T. 95 (T) 3. On the other hand, Shri R. Santhanam, learned Advocate, submitted that the brand name used by the respondents o....

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....y other person. We observe from the Memorandum of Appeal that the brand name used by both, the respondents and M/s. Hira Industries Ltd., are as under : LOGO         BBC Cement                                           HIRA CEMENT Factory : 572, Urla Industries, Urla, Raipur-493221(M.P.) Phone : (0771) 323129 FAX : 325522 TELEX: 0776, 207 Jcc -                GRAM : HIRA CEMENT LOGO         HIRA Cement             &n....