TaxTMI 
TaxTMI 
2015 (2) TMI 704
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....e fittings manufactured by M/s Green Malleables and beside this, was also purchasing the pipe fittings manufacture by another group company M/s Green Engineering Corporation and other manufacturers. The period of dispute in this case is from January 2000 to 23/05/2000. During this period, the brand name NN was owned by M/s Green Engineering Corporation and w.e.f. 24/05/2000 M/s Green Malleables Pvt. Ltd. became the owner of the brand and started using the same on the goods manufactured by them. The Departments allegation is that during the period prior to 24/05/2000 i.e. during period from January 2000 to 23/05/2000, when the brand name NN was owned by M/s Green Engineering Corporation and as such M/s Green Malleables were not the owner of....
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....ner (Appeals), these two appeals have been filed by M/s Green Malleables and M/s Green Marketers. 2. Heard both the sides. 3. Shri Sudhir Malhotra, Advocate, the learned Counsel for the appellant, pleaded that the duty demand is for the period from January 2000 to 23/05/2000 in respect of the goods manufactured and cleared by M/s Green Malleables to M/s Green Marketers and to other dealers, that during this period, the appellant were availing the SSI exemption, that during the period prior to 24/05/2000, the brand name NN belonged to M/s Green Engineering Corporation and during that period M/s Green Malleables were not using this brand name on their goods, that M/s Green Malleables started using the brand name NNonly from 24/05/2000 whe....
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....d order is not correct. 4. Shri Govind Dixit, the learned DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that the dealers who have stated that during the period of dispute they were purchasing the pipe fittings bearing the brand name NN from M/s Green Malleables, have not retracted their statements and hence those statements can be used against the Appellants, that though the order-in-original mentions the appellant's request for cross examination, the appellant never specified the names of the dealers whom they want to cross examination, that the plea regarding the cross examination was not made before the Commissioner (Appeals), that the Department relies upon the statement dated 27/....
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....egard is the statements of certain dealers. Beside this, the Department also relies upon the fact that during the period of dispute M/s Green Marketers has not purchased any pipe fittings from M/s Green Engineering Corporation and that in January 2000, M/s Green Engineering Corporation had shifted some of their operations casting and annealing to M/s Green Malleables and that the brand name NN is affixed at the casting stage only. In our view merely because during January 2000, the casting and annealing operations were shifted by M/s Green Engineering Corporation to M/s Green Malleables, it cannot be presumed that during that period M/s Green Malleables had also started using the brand name NN on the products manufactured in their fac....