TaxTMI 
TaxTMI 
2008 (3) TMI 50
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....ng the period from March, 1988 to February, 1992 assessee cleared its products under the brand name "Tetenal" without payment of duty, claiming the benefit of exemption under Notification No. 175/86-CE dated 1.3.86. From the result of investigation conducted by the officers of Central Excise, it was found that the brand name "Tetenal" belonged to M/s Tetenal Vertribs GmBH, Germany and that the assessee was not eligible for the benefit of exemption Notification as they had cleared their product affixed with the brand name of another person. It further appeared to the department that the assessee had mis-stated and suppressed facts with intent to evade payment of duty on the goods. The department, therefore....
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....ability of the Notification and limitation, the assessee further contended that the selling price of the goods was the cum-duty price and they were entitled to deduct the duty element from the sale price for the purpose of determination of assessable value of the goods in terms of Section 4(4) (d) (ii) of the Act. Tribunal by its impugned order held that the demand of duty is not barred by time. That the extended period of limitation was invocable in the present case. Against this portion of the order the assessee has filed the appeal. The Tribunal however set aside the quantum of duty and directed the adjudicating authority to re-determine the assessable value of the goods after examining the assessee's claim under ....
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....rned senior counsel appearing for the Revenue submitted that the assessee was fully aware of the fact that during the material period, the brand name "Tetenal" did not belong to them but belonged to their German collaborator. The assessee suppressed this material fact before the department with intent to evade payment of duty on the branded goods by wrongly availing the benefit of Notification No. 176/86-CE. It was contended that there was no material on record to support the plea of bona fide belief. It was further submitted that the assessee deliberately withheld from the department the material information that the brand name was that of their foreign collaborator and the same was done with the intention to avail the be....
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....r not paid or short-levied or short-paid or erroneously refunded (1) When any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, whether or not such non-levy or non-payment, short-levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder, a Central Excise Officer may, within one year from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, req....
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.... is affixed and the said manufacturer is not entitled to the small scale exemption, so that the benefit of small scale exemption should not be misused by manufacturers manufacturing goods for different persons. Admittedly the German collaborator was not entitled to avail the SSI exemption. We presume that the assessee while filing the classification list would be aware of Clause 7 of the Notification. In spite of clause 7 in the Notification, the assessee made a mis-statement in the classification list for claiming benefit of the exemption Notification No. 175/86-CE. For the reasons stated above, we do not find any merit in the appeal filed by the assessee. 13. The assessee in addition to the submission that th....