TaxTMI 
TaxTMI 
2015 (5) TMI 974
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....are that during the period 24th January, 1995 to 15th June, 1999, the main appellant manufactured laundry soap cleared without payment of duty by availing exemptions under notification no. 12/94, Central Excise dated 1/3/1994, notification no. 1/93, 16/97, 8/98 and 8/99 dated 28/2/1999. Sisters concern namely, M/s. Washwell Soap Private Limited was also manufacturing soap and the clearance of those soap firm was sought to be clubbed in the clearance of these main appellants firms. In earlier round of litigation, this Tribunal remanded matter back to the Adjudicating Authority for de-novo adjudication by order dated 11/6/2002. In remand proceedings, the demand of duty has been confirmed against the main appellant along with interest and pen....
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....llant is using the said brand name with effect from 1/1/1987. On 3/3/1987, the appellant applied for registration of their trademark which was followed by an application dated 28/2/1994, 25/3/1997 and finally got registration certificate on 19/4/2005. The appellant produced all the relevant documents before the adjudicating authority but they did not pay any importance to those documents. Therefore, impugned order qua denying exemption under SSI is not sustainable. She therefore, pleaded that demand has been quantified on the basis of M/s. Washwell Soap Private Limited-Bhilwara is related to the appellant and, therefore, the clearance made by M/s. Washwell Soap Private Limited-Bhilwara has been clubbed with the clearance of the appellant. I....
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....n is available if the goods are manufactured without aid of power. In this case, the appellant has installed boilers in the year 1994 and requested to Rajasthan State Electricity Board to increase the power load from 16HP to 63HP and the same has been sanctioned and power load has been increased with effect from 24/1/1995. Therefore, the appellant is not entitled for the benefit of notification no. 12/94 for the period from 24/1/1995 to 31/03/1996. As the appellant has already installed boilers in the year, 1994 itself, the claim of the appellant is that they started using the power with effect from 01/04/1996, to support this contention, the appellant has failed to produce any corroborative evidence to substantiate their claim. Therefore, ....
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....the trademark. Therefore, the appellant are entitled for benefit of exemption under notification as SSI Unit as they are not using the brand name of any other person. 9. Now, we come to the issue of quantification of demand on the basis Washwell Soap Private Limited being related to the appellant. The only reason for clubbing the clearance of Washwell Soap Private Limited to the main appellants clearance is that the proprietor of main appellant is one of the Directors in Washwell but no other investigation was done to ascertain the fact that there is mutuality of interest between both the units and the price charged by the main appellant from Washwell Soap are lower than the price charge from other person as Revenue has not investigated t....