2012 (12) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant Rep by: Mr Ganesh K S Iyer, Adv. Respondent Rep by: Mr A K Prabhakar, Superintendent (AR) Per: S S Kang: Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.51,35,195/-, interest and penalties. The demand is confirmed on the ground that the applicants during the period in dispute cleared the goods under the brand name PYRO ELECT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd name by virtue of prior use, hence the benefit of the Notification cannot be denied. The applicants also submitted that necessary declaration was filed in the year 1992-93 before availing the benefit of the Exemption Notification, therefore the allegation of suppression with intent to evade payment of duty is not sustainable. 5. The applicants also submitted that the applicants were clearing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as the applicants are manufacturing the goods with the brand name which does not belong to them, hence the demand is rightly made. In respect of the prior use of the brand name, the contention of the Revenue is that as both the units are related to each other as per the statement of the General Manager, therefore it cannot be said that the applicants were not aware that the brand name is registere....