2016 (12) TMI 1454

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....Central Excise Act. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of electrical capacitors classified under subheading 8532. On 01.07.2000 officers of the Preventive, visited the unit and scrutinized the records, declaration under Section 173B and other documents and tentatively held the view that the use of name "Dhandapani" and the logo belonging to "K. Dhandapani & Co. Ltd." would amount to use of brand name of another company and hence benefit of SSI exemption would not be available.  Thereafter a show-cause notice dated 12.06.2001 was issued alleging contravention of provision of Rule 9(1), 49, 54, 173B, 173C, 173F, 209A read with proviso to Section 11A (1) of Central Ex....

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.... 1944, if the amount demanded under Section 11A(1), interest demanded under Section 11AB are paid by the assessee within 30 days of communication of this order, the penalty imposed under Section 11AC shall be reduced to 25% of the duty demanded under Section 11A provided the reduced penalty is also paid within the period of 30 days. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals) who upheld the order of the lower authority and also imposed equal penalty. Aggrieved by the said order, the appellants have filed the present appeal. 2.  We have heard the learned counsel for the parties and perused the records. 3.  The learned counsel for the appellant submitted that the impugned order ....

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....lla Enterprises [2004 (173) E.L.T. 225 (S.C.)] e)  Janta Rubber Distributors Vs. CCE, Calcutta [2000 (125) E.L.T. 671 (Tri.)] f)  Namtech Systems Ltd. Vs. CCE, New Delhi [2000 (115) E.L.T. 238 (Tri.)] g)  Mentha & Allied Products Ltd. Vs. CCE, Meerut [2004 (167) E.L.T. 494 (S.C)] h)  CCE, Trichy Vs. Grasim Industries Ltd. [2005 (183) E.L.T. 123 (S.C.)] 4.  On the other hand the learned AR strongly defended the impugned order and submitted that the appellant has admitted that they are using the brand name 'Dhandapani' and also the logo of M/s. Dhandapani and Co. and therefore they are not entitled to the SSI exemption. Moreover they have not declared this material fact in the classification submitted t....

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.... the parties, we find that the appellants have used the brand name and the logo belonging to K. Dhandapani and Co. and they have not declared the same in their classification and therefore they have concealed the factual information from the department and therefore they are not entitle to SSI exemption. As far as imposing equal penalty is concerned, we find from the record that the appellant has deposited 14,17,640.28 before the issue of show-cause notice and the same was appropriated by the Order-in-Original and the learned Additional Commissioner has given them the opportunity to deposit the penalty of 25% along with interest within 30 days and the appellant has deposited the same within the stipulated period and therefore as per the pro....