2010 (9) TMI 523 - AT - Central Excise

Penalty - Use of the brand name of others - The brand name PRINCE did not belong to the respondent - However, no evidence has been relied upon indicating that the respondent using the said brand name was registered in the name of some other person and that the respondent knowingly used the said brand name while wrongly claiming exemption under the SSI exemption Notification No. 8/2001-C.E. dated 1-3-2001 - The decision of the Tribunal where in such cases the exemption was being extended - Hence, do not find any valid reason to interfere with the order of the Commissioner (Appeals) - Appeal for seeking enhancement of penalty is, therefore, without merit. The appeal is rejected.

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal by the department against a penalty imposed on the respondent, which was reduced by the Commissioner (Appeals). The respondent used a brand name 'PRINCE' belonging to another entity, but there was no evidence of knowledge or intention to use it wrongly. The Tribunal rejected the appeal seeking enhancement of penalty.