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TMI Blog2014 (2) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... re sufficient for the appellant to entertain a bona fide belief of non-use of brand name so as to be entitled to the benefit of Small Scale Notifications. It stands held by the Hon'ble Supreme Court in the case of Menhta Allied Products [2004 (5) TMI 74 - SUPREME COURT OF INDIA] that when divergent views are expression difference decisions, the extended period of limitation cannot be invoked. - Decided in favor of assessee. - Appeal No. E/1068/2005 -EX[DB], Appeal No. E/1069/2005 -EX[DB], Appeal No. E/1070/2005 -EX[DB], Appeal No. E/3580/2005 -EX[DB], Appeal No. E/303/2007 -EX[DB], Appeal No. E/1083/2007 -EX[DB], Appeal No. E/3600/2005 -EX[DB] - Final Order Nos.58342-58348 - Dated:- 20-11-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of their final products under the brand name, which belonged to M/s. Krishna Engineering Works and as such they were not entitled to the benefit of Small Scale Industries Notification. 3. In view of the said belief, the final products lying in the factory as on the date of visit of the officers were put under seizure. The statements of various persons were recorded wherein they admitted the above factual position of procurement of castings already embossed with the brand name of KE and KEWL. Separate set of proceedings were initiated in respect of the seizure part. It is seen that in the case of M/s. SM Engineering Works and M/s. Juneja Engineering Works, the Show Cause Notices issued to the assesses were vacated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand was contested by the appellant on merits and on the point of limitation. However, Commissioner did not accept the said pleas of the appellants and confirmed the demand of duty of Rs.55,91,573/- against M/s. S.M. Engineering Works, Rs.52,84,424/- against M/s. Auto Spares India and Rs.62,30,803/- against M/s. Juneja Engineering Works. He also imposed penalties of identical amounts on all the three appellants. Hence, the present appeals by the appellants. 5. After hearing both the sides, at length, we find that he issue required to be decided in the present appeal is as to whether the assesses, who are using the already embossed castings, as inputs, in the manufacture of their final products are to be denied the benefit of small sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 96 (Tri. - Mumbai), the Tribunal held that brand name of other manufacturer affixed on patterns by casting manufacturer at the stage of casting itself and the conversion of such castings into manufacture of valves will not amount to use of brand name in the manufacture of valves. In the case of Keramos Vs. C.C.E., Delhi reported in 2003 (154) E.L.T. 980 (Tri. - Del.), it was held that plain tiles, bought by the assessee for manufacture of printed tiles, do not attract prohibition of brand name under Para 4 of Notification No.8/99-C.E. when such tiles, after printing and decoration, are sold in the market with the brand name of original manufacturers of plain tiles remained on the reverse side. 7. Though the Ld. Advocate submits that sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without going into the merits of the case, we allow all the 3 appeals filed by the assesses against the impugned order of the Commissioner confirming the demand and imposing penalties upon them, on the point of limitation itself. 9. As regards the Revenues appeals and the appeal filed by M/s. Auto Spares (India) against the confirmation of demand, Ld. Advocate appearing for the assesses submits that in as much as the amount involved in all the appeals are much on the lower side, he is not contesting the same and submits that the demands involved in these appeals be confirmed, without any contest from him. However, as regards penalties, he submits in as much as it was a bona fide belief, the penalties be set aside. 10. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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