2017 (1) TMI 1539

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....nt. 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 assessee-appellants are manufacturer of LPG gas st....

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....d 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. 4. The learned counsel for the assessee-a....

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....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, he relied upon the Board Circular No. 52/52/94-....

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....le 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 plea of the assessee-appellants. 7. However, as....