9911796707
TMI Blog2005 (7) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Pahwa, for the Respondent. [Order]. In this appeal which has been filed by the revenue against the impugned order-in-appeal, the issue relates to the denial of the benefit of exemption Notification No. 12/2001-C.E., dated 1-3-2001 to the respondents under which exemption has been provided from payment of duty to all goods i.e. readymade garments and apparels other than those be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents have got a registered brand name Anokhi and though it was for export of the goods but they had used this very brand name on their garments cleared by them in the domestic market. The garments cleared by them in the domestic market cannot be said to have been cleared without registered brand name. The perusal of the exemption notification in question shows that where the goods had been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the clearances made by them during the period in dispute. 3. Another contention of the Counsel that the demand is time barred as the respondents informed the Department through letter dated 7-3-2001 that their brand name was not registered for domestic sale of the goods and as such SCN was required to be issued within a normal period of limitation of one year, whereas it was issued beyond tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide and the order-in-original in that regard is restored. The liability to pay interest of the duty amount, under Section 11AB also cannot be contested by the respondents, as they are liable to pay the same under the law. However, keeping in view the facts and circumstances of the case and the fact that the duty had been paid by the respondents before issuance of the SCN and the ratio of law laid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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