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TMI Blog2015 (2) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... y of penalty - Held that:- Appellant could have entertained a bonafide belief that the brand Sheetal being their own; as it is undisputed that Shri Dhiren B. Shah was the Director of the Company, and the brand was registered in his name and the appellant has also made an application with the Trade Mark authorities to register the brand in their name; and they did not pay excise duty as they were only affixing label of a seller. Since there could be confusion on this issue and the period involved in this case being the time when these provisions were introduced for the first time we find the appellant’s submission of there being no intention to evade duty has a strong force. Escapement of duty, if any, in the facts and circumstances of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attention to the facts and take us through the show-cause notice, Order-in-Original and Order-in-Appeal. He would submit that the appellant was not stitching or affixing labels of the registered brand but was affixing price tag, name of the seller of the goods or instructions regarding usage. After taking us through all the relevant statements he would submit that the appellant has already paid off duty liability and the interest thereof. He would submit that there is no reason to visit them with penalty as there is no suppression with intention to evade duty. 5. Learned A.R. on the other hand would submit that the appellant had not declared as they were affixing tag of brand Sheetal . It is his submission that the said brand was not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of Notification 38/2003-CE dated 30.04.2003 as having strong force. We perused the said Notification and most specifically the Entry No.50. We find that the entry talks about rate of duty on article of apparel or clothing accessories when subjected to any one or more of the processes like labeling or re-labeling, attaching or affixing price tag, name of seller of such goods or instruction regarding usage. We find that the appellant could have entertained a bonafide belief that the brand Sheetal being their own; as it is undisputed that Shri Dhiren B. Shah was the Director of the Company, and the brand was registered in his name and the appellant has also made an application with the Trade Mark authorities to register the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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