2018 (11) TMI 13

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....yalakshmi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The above application seeking Condonation of Delay (COD) has been filed by the appellant seeking to condone the delay of 179 days in filing the appeal. 2. It is the case of the applicant/appellant that the said delay was due to the fact that their Clerk had left services without properly handing....

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....r period in Appeal Nos. E/692 & 709/2010 wherein this Bench vide Final Order Nos. 41097-41098/2018 dated 11.04.2018 has ruled in favour of the assessee. 7. Per contra, Ld. AR though supported the findings of the lower authorities, but however agreed that the issue has been decided by this Bench in the appellant's own case (supra). 8. I have heard the rival contentions, perused the materials ....

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.... trademark to the Indian company under an agreement with the right to use the trademark exclusively in India, the Hon'ble Court held that the Indian company is entitled to SSI exemption. The relevant portion of the judgment is reproduced as under:- '3. As per the Revenue, the respondent is using brand name 'BILZ' of a foreign company which makes the respondent ineligible to seek exemption....

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....pointed out that show cause notice dated 31-3-1999 which pertained to the period July, 1997, to March, 1998, is held to be time-barred by CESTAT and further holding that the Revenue could not avail the benefit of proviso to Section 11A of the Central Excise Act. Finding of the CESTAT on this issue is also without any blemish. 5. We, thus, do not find any merit in this appeal which is dism....