2012 (8) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Central Excise Rules. The demand was confirmed after denying the benefit of Notification No. 16/97 for the period 30.9.1997 to 1.1.1998 by issuing a show-cause notice dated 5.5.1998 by invoking the proviso to Section 11A of the Central Excise Act on the ground that the appellant suppressed the material evidence with intent to evade payment of duty. 3. The contention of the appellant is that the appellant purchased a unit namely M/s Koteshwar Ceramics Pvt. Ltd. (hereinafter referred to as M/s KCPL) and started manufacturing of ceramic tiles with the same dyes which are having the logo "Chitale (KC) Koteshwar Ceramics India". The appellant also filed declaration with the Revenue as regard for availing the benefit of Small Scale exemp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... did not give any findings on the claim of the appellant that the demand for beyond the normal period is time barred. The appellant also submitted that in case the demand is confirmed, the appellant is entitled for cum-duty benefit. 5. The Revenue submitted that the ceramic tiles were manufactured by M/s Koteshwar Ceramics Pvt. Ltd. under unregistered brand name. The appellant took over the unit and ceramic tiles were manufactured with the same brand name. The contention is that as per the provisions of notification, the manufacturer is not entitled for benefit of SSI exemption notification it the goods were manufactured with the registered or unregistered brand name of other. Hence, the demand is rightly made. 6. We find that in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Hon'ble Supreme Court further denied the benefit of SSI exemption notification in all the goods which are manufactured with the brand name similar to "TATA". The Hon'ble Supreme Court has held as under: - "14. Therefore, in order to avail of the benefit of the exemption notification, the assessee must establish that his product is not associated with some other person. To put it differently, if it is shown that the assessee has affixed the brand name of another person on his goods with the intention of indicating a connection between the assessee's goods and the goods of another person, using such name or mark, then the assessee would not be entitled to the benefit of exemption notification. We may hasten to clarify that if the assess....