9911796707
TMI Blog2010 (11) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 8,23,127/- and equal amount of penalty. The demand of duty is consequential to denial of SSI benefit for the period April 2005 to March 2008 in respect of certain medical formulations cleared by the appellant to their market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arketing agents. However, he submits that the appellant has obtained disclaimers from their buyers to the effect that they did not purchase the brand names from the appellants. He has also shown us a specimen disclaimer. According to the ld. counsel, the aforesaid Recitals in the agreements did not purport to transfer ownership over the brand names from the appellant to the buyers of the goods. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, the extended period of limitation is not applicable to this case. 2. After considering the submissions carefully, we have not found prima facie case for the appellant. The crucial documents governing the transactions between the appellant and their marketing agents are the agreements, some of which are available on record. Admittedly, these agreements provide for transfer of ownership ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sclosed to the department by the appellant during the period of dispute. This fact came to be known to the department only at the time of audit when the copies of the relevant agreements were supplied to the auditors. We have, however, considered the plea of financial hardships. 3. In the result, the appellant is directed to pre-deposit 50% of the duty amount within a period of 6 weeks and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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