2017 (1) TMI 1539

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.... Kaushik, Advocate, for the Appellant. Shri Yogesh Agarwal, DR, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeal is filed by the assessee-appellants against the Order-in-Appeal No. 141/CE/DLH/2010, dated 30-8-2010 passed by the Commissioner of Central Excise (Appeals), New Delhi. 2. The brief facts of the case are that the assesse....

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....the same are sold by affixing with the brand name of other persons. On the basis of the show cause notice, the demand was made and the SSI exemption was denied. Being aggrieved, the assessee-appellants has filed the present appeal. 3. With this background, we have heard Shri J.P. Kaushik, learned counsel for the assessee-appellants and Shri Yogesh Agarwal, learned DR for the Department. ....

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....er submitted that the ratio of the judgment of the Hon'ble Bombay High Court is squarely applicable to the facts of the present case. He submitted that they also sold the stove under their another brand name "Mitsubishi" and "Suzuki", but the Department has observed that both these brands did not belong to them and failed to establish with whom these brand name actually belongs. For this purpose, ....

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....he view that the assessee-appellants are not eligible for the SSI exemption in respect of the goods sold under the brand name "Mitsubishi" and "Suzuki" where the duty demand is about Rs. 8,09,945/- as they have failed to produce any evidence before the lower authorities pertaining to the ownership of the brand name "Mitsubishi" and "Suzuki". So, in this regard duty is sustained by rejecting the pl....