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TMI Blog2013 (5) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty under sub-heading 6807.90 of the Central Excise tariff. The partners of NITCO are Shri A.N. Talwar (HUF), Shri P.N. Talwar, Shri Vijay Talwar and Shri Pawan Talwar of which Shri Pawan Talwar is also the authorised signatory. NITCO avail SSI exemption under Notification No. 8/03-CE. The period of dispute is from 1/4/03 to 31/12/2005. They were paying duty on the value of clearances during a financial year which was in excess of the exemption limit. The tiles are sold under the brand name NITCO. The brand name NITCO is registered in the name of the appellant firm since 1964. The department was of the view that since the brand name NITCO is also used by other group companies which are controlled by Talwar family, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, pleaded that the show cause notices themselves mention that the brand name NITCO is registered in the name of the appellant firm since 1964, that in view of this, SSI exemption cannot be denied to the appellant firm as they are clearing the goods under their own brand name and not in the brand name of other person, that just because other group companies are using the brand name NITCO owned by the appellant firm, the benefit of SSI exemption cannot be denied to them, that other group companies using the brand name NITCO are paying duty without availing SSI exemption, that the show cause notice does not even discuss any evidence whatsoever in support of its allegation that other group companies are owned by the appellant firm, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority, we reproduce the relevant part of the impugned order: I find that there are evidence on record and as admitted vide statements that the Nitco trade mark was registered in the name of M/s Northern India Tiles Ltd., Mumbai are also using the same for manufacturing and selling of ceramic/mosaic tiles; that the sale proceeds of M/s Nitco Tiles Ltd, Mumbai are over 100 crores; that all the companies are using similar trade mark except for colour and size which is registered in the name of M/s Northern India Tiles Corporation. It is admitted fact that group companies are different legal entities and present composition of partners/directors in M/s Northern India Tiles Corporation is entirely different. I find that each one is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1.3.2003. In this regard, I also find that the issue for earlier period is settled in favour of the noticee vide order in original No. 73/05-06 dated 13.1.2006 which has been accepted by the department. However, I find that the noticee is using the brand Nitco belonging to another person and in use by the group companies, so the exemption contained in the Notification ibid shall not apply to the clearances of specified goods manufactured by the noticee in terms of para 4 of the Notification No. 8/2003-CE dated 1.3.2003 itself. The noticee was required to declare that they have manufactured the specified goods using the brand name/trade name of another legal person and they were not the real owner of the brand name/trade name of anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of clubbing and exceeding their specified limit, I find that the very findings of the adjudicating authority as based on the investigations carried out in the instant case and use of brand name, are appropriate and proper so as to denying them the benefit of SSI exemption. 11. We note that Notification No. 8/2003 denies exemption to specified goods manufactured by an assessee bearing brand name or trade name of another person who is not entitled to the benefit of notification in question. In the present case, there are clear findings by the original adjudicating authority as also by the Commissioner (Appeals) that the brand name Nitco belongs to the present appellant. 12. Even otherwise, we are convinced that the brand name belonged t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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