2005 (2) TMI 308

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....s during the period from August, 1995 to 27th September, 1996. This Brand name has been owned by another unit M/s. Protech Appliances Ltd. (PAL in short), Ernakulam. He confirmed the demand of Rs. 31,51,829/-, the duty evaded under Section 11A of the Central Excise Act, 1944. Further he imposed equal penalty under Section 11AC. Interest under Section 11AB was also demanded. The appellants challenged the impugned order before this Tribunal on various grounds. 3. Shri Joseph Kodianthara, the learned Advocate appeared for the appellants and Shri R.V. Ramakrishnappa, the learned JDR appeared for Revenue. 4. The learned Advocate made the following submissions : (1)     The appellant who is manufacturing soda maker us....

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.... and it has become final. M/s. PAL had withdrawn their application for registration of Trade Mark on 8-11-2002. Since the entire issue was dropped by the AC in his order dated 25-1-95, there is absolutely no justification for the Commissioner to proceed against the appellants and confirm the demand. As the issue is settled by M/s. PAL's conceding to the appellant for their better right over the brand name, there is no reason for reopening the issue. There is also no justification for invoking the extended period. The learned counsel relied on the following case laws. (i)       In CCE, Cochin v. Mamma Products, it has been held that SSI exemption is not deniable when both persons holding trade name jointly an....