9911796707
TMI Blog2003 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on records appellant is engaged in the manufacture of 'automatic voltage stabiliser' and "static converter battery charger, battery inverter" falling under Chapter 90/85 of the CETA, 1985. During the relevant period, the appellant was availing the benefit of Notification No. 1/93-C.E., d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Name user rather factory at both the places belong to one brand name owner i.e. M/s. Sen & Pandit Power Electronics (Pvt.) Ltd. having its Head Office as mentioned herein above. They argued that M/s. Sen & Pandit having its registered office at 16, Palm Avenue, Kolkata-700019 is one legal entity and its factory at Sonarpur (Kolkata) and Hindpiri (Ranchi) are 02 (two) units of the said company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In the instant case M/s. Sen & Pandit Power Electronics Pvt. Ltd. is a manufacturer having two units viz. one at Kolkata and other at Ranchi. Neither in the show cause notice nor in the adjudication order it has been mentioned that the appellant had wrongly computed the clearance value relating to misuse of exemption by either of the said 02 (two) units and thus there has been no revenue impli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find force in the appellants' second contention that the said logo in any case belongs to them and they are having two factories one at Ranchi and one at Calcutta which are two units of the same company M/s. Sen & Pandit Power Electronics Pvt. Ltd. The said contention has been rejected by the Commissioner (Appeals) on the ground that it has not been supported by any documentary evidence, books of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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