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Issues:
1. Affixing brand name of an ineligible person on excisable goods affecting exemption under Notification No. 175/86-C.E. 2. Exemption under Notification No. 275/88-C.E. for cast articles of iron. Analysis: 1. The appeal questioned whether M/s. LMS Foundry Pvt. Ltd. affixed an ineligible person's brand name on excisable goods, impacting the exemption under Notification No. 175/86-C.E. The Appellants argued that the brand "LMS" belonged to them, not to an ineligible entity, and the impugned goods did not bear this brand name initially. The Collector's decision was based on statements from individuals involved in a group with various units, and the Appellants contended that PT-81 was eligible for exemption as it required additional processes before use. They also argued that the demand for duty was time-barred due to prior compliance with licensing regulations. 2. The Department countered, stating that PT-81 bore the brand name "LMS" and was usable without further processing, making it a machine part under Chapter 84 of the Tariff. They emphasized statements confirming the brand ownership and usage agreements. The Department alleged suppression of facts by the Appellants, citing cases of wilful misstatement to evade duty payment. 3. The Tribunal examined the evidence presented. It noted that the Department failed to prove the impugned goods were affixed with another person's brand name. Statements referred to general practices and not specific to PT-81. The Range Superintendent confirmed PT-81 did not bear the "LMS" expression. As the Department provided no direct evidence of branding, the Tribunal ruled in favor of the Appellants. The Tribunal did not address the extended period of limitation due to allowing the appeal based on Notification No. 175/86-C.E. compliance, without delving into the duty demand aspect. This comprehensive analysis covers the legal issues, arguments presented, and the Tribunal's decision, maintaining the essence of the original judgment.
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