2018 (3) TMI 496

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....are engaged in the manufacturing of wall puttiy, cement paints primers etc. under the brand name of 'Diamond Gold' and 'Decotech'..\ Shri Narender Kumar Gautam, (father) started M/s. Diamond Waterproof Compound P Ltd. who registered the items under trade mark 'Diamond Gold' and 'Decotech'. Later, both his sons have started through other companies namely, M/s. Diamond Retail Mart (P) Ltd. and M/s. Decotech Ltd. Finally, in due course, M/s.Diamond Waterproof Compound P Ltd. run by father has stopped functioning, so the trade marks were transferred to M/s. Diamond Retail Mart (P) Ltd. , who later on assigned the same to M/s. Decotech Ltd. as per the deed. M/s. Decotech Ltd. has used the 'Diamond Gold' and 'Decotech' trade marks for their produ....

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....e adjudicating authority in time before this impugned order has been passed. 2. The second issue which is against the appellant is in respect of quantification of the goods cleared by the appellant during the disputed period. Since the goods manufactured by the appellants were to be assessed on MRP basis under section 4A of the Central Excise Act, the department asked for the price list at which such goods were sold by the appellants. But the price list supplied by the appellant to the department was not a full price list - but an abridged one so the MRP was not correctly taken by the department resulting in inflated demand. 3. The third charge which has been made in the impugned order is clandestine clearance based on loo....

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....bmission of assignment deed after the conclusion of investigation was nothing but an after thought and the Commissioner has rightly ignored the same. 6. After hearing both the sides and on perusal of the record, we note that crux of the dispute is clearance of goods by the appellant bearing brand name of 'Diamond Gold' and 'Decotech'. The department's case is that these brand names did not belong to the appellant and hence any goods bearing such brand name will not be entitled to benefit of SSI exemption. The claim of the appellant on the other hand, is that both the brand names were legally assigned to them by the owner of such brand name and hence the goods cleared by the appellant under such brand names may be given the benefit of SSI....