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2014 (6) TMI 679

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....promoters. The Respondent during the period of dispute were availing SSI exemption Notification No.8/2001 dated 1.2.2001 and were clearing the above mentioned P & P medicines of M/s Soft Pharmaceuticals affixed with the logo of M/s Soft Pharmaceuticals by availing SSI exemption. The department was of the view that since the goods were being cleared by affixing the brand name/logo of another person, the same would not be eligible to SSI exemption. On this basis, a show cause notice was issued for demand of duty along with interest and imposition of penalty. The jurisdictional Assistant Commissioner vide order-in-original dated 22.1.2004 confirmed the duty demand of Rs.1,00,494/- alongwith interest and imposed penalty of equal amount on the r....

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....ondent, pleaded that there is no infirmity in the impugned order. Expanding on the argument learned Counsel submitted that the respondent cleared the goods, in question, under their own brand name and not under brand name of M/s Soft Pharmaceuticals (P) Ltd. Therefore, in terms of Hon'ble Bombay High Court in the matter of DCI Pharmaceuticals (P) Ltd. vs. CCE- 2000 (115) ELT 45 (Bom,), they have rightly availed SSI exemption and there is no infirmity in the impugned order. On limitation, learned Counsel submitted that the returns were being filed with the department from time to time, therefore, it cannot be said that the respondent practiced fraud by concealment of facts with a view to evade excise duty. As such, the Commissioner (Appeals)....

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....mes and logo of M/s Soft Pharmaceutical, Chandigarh; that for packing of medicines manufactured on behalf of the said firm, entire raw material was purchased by them and payments of such purchases were made by them directly; that the wrappers used for packing of the medicines were also got printed by them; and that M/s Soft Pharmaceutical were not supplying any kind of raw material for the manufacture of and wrapping of finished goods. 6. From the records, it appears that on 19.3.2004, Shri Sanjeev Agarwal changed his stand and submitted that actually the goods were sold under his brand name and not of M/s Soft pharmaceutical, Chandigarh and they are not paying any royalty to the said firm. The second statement of the respondent appear to ....