9911796707
TMI Blog2011 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... lant to deposit the amount within six months and report compliance to Commissioner(A) - E/320/10 - - - Dated:- 8-4-2011 - Mr. B.S.V. Murthy, Mr. Ashok Jindal, JJ. Shri M.P. Kulkarni, Consultant for the appellant Shri A.K. Prabhakar, JDR for the respondent Per: Mr. B.S.V. Murthy, Member (Technical) The appellant is engaged in the manufacture of various goods and was enjoying the benefit of exemption Notification 8/2003 dated 1.3.2003. Appellant was also manufacturing mixer and grinder with brand name VIPANCHI. On the ground that the brand name belongs to Sri Ram Kishan and not to the appellant, an offence case was registered and after investigation and due process, demand for duty of Rs.30,77,629/- with interest has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also not help the case of the revenue since the Tribunal in the National Appliances case has taken a view that once assignment of brand name is there, Tribunal cannot go into consideration for getting assignment. He also submits that financial position of the appellant is very bad and is only making a profit of Rs.4.5 lakhs and he would not be in a position to make a deposit of duty demanded. He seeks waiver of pre-deposit and remand of the matter to the Commissioner (Appeals) since the ld. Commissioner has not decided the issue on merits. 6. On the other hand, ld. DR submitted that the brand name continued to remain with Sri Ram Kishan only and agreement was only temporary in nature. Further he also relied on other Supreme court deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above discussion, it is difficult to come to conclusion as to whether the appellant has been able to make a strong prima facie case for full waiver. It is not clear from the decisions of the Supreme Court cited as to whether assignment was temporary or permanent. The fact remains that this is a legal issue. But prima facie temporary assignment as in this case is not covered by the decision of Supreme Court cited by the appellant. Having regard to the financial position of the appellant and the issues involved in this case, we consider it appropriate that appellant should be directed to deposit an amount of Rs.15.5 lakhs. The ld. consultant seeks six months time to deposit the sum. We allow the appellant to deposit the amount within six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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