2015 (10) TMI 638 - HC - Central Excise

SSI Exemption - Brand name - Demand - Limitation - Valuation (Central Excise) - Penalty - High Court dismissed the appeal filed by assessee holding that Tribunal found that no record was brought to its notice either by M/s. ESPL or even by M/s. Kores (India) Ltd. to show that they had relinquished their title to the brand name ECONOPRINT w.e.f. 29-7-1995; coupled with the finding that the extended period of limitation for demanding duty is invocable in the fact situation of the present case as fact of using brand name of another person was never disclosed by M/s. ESPL to the Department; and also because of the appreciation of the statement of Sudhir Soni, Executive Director of the appellant and the Tribunal having negatived the plea of the appellant, no substantial question of law arises for consideration.

Summary

The High Court of Madhya Pradesh dismissed appeals C.E.A. No. 57/2011 and C.E.A. No. 50/2011 as they were heard with companion appeals and no substantial question of law arose. The Tribunal found that no record showed relinquishment of the brand name "ECONOPRINT" and extended period of limitation for demanding duty applied due to non-disclosure of brand name use. The appeals were dismissed accordingly.