2017 (7) TMI 482

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....cause notice was issued alleging that they were using the brand name "Extus" in their products cleared by them and that such brand name belongs to another company called M/s. Zoetic Formulations, and also used the brand names Colter, Bezec and Fecit C, which belong to M/s. Care-Med Pharmaceuticals and hence are not eligible for the benefit of SSI exemption. After due process of law the adjudicating authority confirmed the duty demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same and hence this appeal. 3. On behalf of the appellants, Ld. Counsel Shri N. Viswanathan argued that the brand name "Extus" did not belong to any single person and it was used by several persons. M/s. Zoetic Formulations tho....

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....nnot be denied to any such person on the ground that the brand name of other person has been used. With regard to the allegation that appellant used the brand name Fecit C, Colter, Bezec belonging to M/s. Care-Med Pharmaceuticals, he submitted even as per the statement given by Shri R. Subramanian of M/s. Care-Med Pharmaceuticals, it is stated that during the disputed period the brand name belonged to appellant and that M/s. Care-Med Pharmaceuticals purchased in 2002. 3. Against this, the Ld. AR reiterated the findings in the impugned order. He laid thrust upon the statement given by Shri R.Subramaniam, Director of M/s. Care-Med Pharmaceuticals as well as the statement of Shri M. Shanmugasundaram of M/s. Zoetic Formulations. He submitted....