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TMI Blog2012 (11) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... nt: Shri V K Singh, Additional Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed these applications for condoning the delay of nine days. In view of the reasons explained, the delay in filing the appeals is condoned. 3. Applicant filed these applications for waiver of pre-deposit of dues in pursuance to the common adjudication order therefore applications are being take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emicals, Kolkata. 5. The contention of applicant is that the brand name in question is registered in the name of M/s. Pandit D.P. Sharma & Sons. In M/s. Sharma Chemicals and M/s. Himtaj Ayurved Pvt. Ltd. one son and grandson of Pandit D.P. Sharma are the directors. The contention is that as the brand name is registered in the name of the firms which are owned by Pandit D.P. Sharma therefore his s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2010 (260) E.L.T. 461 (Tri.-Del.). 7. We find that in the present case the benefit of the small scale exemption notification is being denied to M/s. Himtaj Ayurved Pvt. Ltd. which is a Private Limited Company and admittedly brand names in question is registered in the name of M/s. Pandit D.P. Sharma and Sons and M/s. Sharma Chemicals, Kolkatta. The provisions of SSI notifications provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above decision, applicant failed to make out a case for total waiver of duty. Keeping in view of the facts and circumstances of the case, financial hardship and interest of revenue as provided under Section 35F of the Central Excise Act, the applicants are directed to deposit total amount of Rs. 15 lakhs within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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