9911796707
TMI Blog2012 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Adv. Respondent Rep by: Mr A K Prabhakar, Superintendent (AR) Per: S S Kang: Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.51,35,195/-, interest and penalties. The demand is confirmed on the ground that the applicants during the period in dispute cleared the goods under the brand name PYRO ELECTRIC INSTRUMENTS which belongs to M/s. Pyro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of the Notification cannot be denied. The applicants also submitted that necessary declaration was filed in the year 1992-93 before availing the benefit of the Exemption Notification, therefore the allegation of suppression with intent to evade payment of duty is not sustainable. 5. The applicants also submitted that the applicants were clearing the goods to the original equipment manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the brand name which does not belong to them, hence the demand is rightly made. In respect of the prior use of the brand name, the contention of the Revenue is that as both the units are related to each other as per the statement of the General Manager, therefore it cannot be said that the applicants were not aware that the brand name is registered in the name of their own other unit. 7. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit of the dues will cause undue hardship. 8. Keeping in view the facts and circumstances of the case, as the applicants are manufacturing the goods with the brand name which does not belong to them, therefore the applicants failed to make out a case for total waiver of duty. The applicant Pyro Electric & Allied Instruments are directed to deposit Rs.25,00,000/- (Rupees twenty-five lakhs o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
