2018 (9) TMI 1129

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.... Respondent (s): Shri G. M. Sharma, AR ORDER Per: Mr. Anil G. Shakkarwar The appellant filed appeal against the impugned order-in-appeal No. 213/CE/LDH/2010 dated 17.09.2010 passed by the Commissioner (Appeals) of Central Excise-CHANDIGARH-II. 2. The facts of the case are that the appellant were engaged in the manufacture of Power Press falling under Chapter 84 of the schedule to Centr....

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....m them under proviso to Sub- Section 1 of Section 11A of the Central Excise Act, 1944. The issue was adjudicated through Order-in-Original dated 22.05.2009 on contest. Through the said order-in-original, the demand was confirmed and equal penalty was imposed. Aggrieved by the said order, the appellant preferred an appeal before the Commissioner (Appeals). Ld. Commissioner (Appeals) decided the sai....

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....p before this Tribunal in the case of Commissioner of Central Excise & ST-Ludhiana vs. M/s. Basant Presses (India) decided through vide Final Order No. 61066/2017 dated 09.06.2017 wherein the contention of Revenue was that 'BASANT' trade mark was owned by M/s Basant Mechanical Works whereas the same name was being used by M/s Basant Presses and hence they were not eligible to avail the benefit of ....

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.... considered the rival contention and on perusal of record, we find that the issue related to trade mark or brand name 'Basant' is already decided by this Tribunal in the above stated case of Commissioner of Central Excise & Service Tax-Ludhiana vs. M/s Basant Presses (India) vide Final Order No. 61066/2017 dated 09.06.2017 wherein this Tribunal has held that 'Basant' trade mark was being used by M....