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TMI Blog2004 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... that number of show cause notices were issued to them for disallowing the SSI Exemption and for recovering the Central Excise duty on the ground that they were clearing cement by using the brand name/trade name with the style and other accompanying designs of M/s. Hira Industries Ltd., who are also manufacturers of cement; that the Commissioner, under the impugned order, has dropped the further proceedings against respondents holding that the respondents were not using common brand name on the packing of their product. The learned S.D.R., further, submitted that the style and logo, being used by the respondents consisting of a semi-circle with a diamond which is displayed prominently on their bags, is exactly the same as the logo used by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hira Industries Ltd. has been created superficially to avail the benefit of SSI Exemption as the clearance from M/s. Hira industries Ltd. has crossed the exemption limit. He also relied upon the following decisions : (i) Super Star Welding Ind. Ltd. v. C.C.E., Ahmedabad, 1994 (71) E.L.T. 443 (T); (ii) A.S. Metal Co. v. C.C.E., Chandigarh, 2001 (135) E.L.T. 616; (iii) Chopra Appliances v. C.C.E., Delhi, 2001 (132) E.L.T. 95 (T) 3. On the other hand, Shri R. Santhanam, learned Advocate, submitted that the brand name used by the respondents on their bags of cement is BBC Cement whereas the brand of M/s. Hira Industries Ltd. is HIRA CEMENT; that the respondents, after putting the brand name on the bags, are print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BBC Cement HIRA CEMENT Factory : 572, Urla Industries, Urla, Raipur-493221(M.P.) Phone : (0771) 323129 FAX : 325522 TELEX: 0776, 207 Jcc - GRAM : HIRA CEMENT LOGO HIRA Cement We cast your dreams HIRA INDUSTRIES LTD. Regd. Office : 572, Urla Industrial Area, Urla Raipur - 493221 (M.P.) Phone : (0771) 323128, 323180; FAX : 325522; GRAM : HIRA CEMENT 5. A perusal of the logo and brand name used by the respondents clearly reveals t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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