9911796707
TMI Blog2003 (9) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. The authorities below have wrongly accepted the said statement of Shi Pritam Singh as substantial evidence by ignoring the above said documentary evidence. Apart from this, even otherwise legally it cannot be concluded that the appellants were using the brand name of another person. The brand name ELEX , according to the Department belonged to M/s. Elex Engineering Works. But Shri Pritam Singh who is the proprietor of the appellant s firm, is one of the partners in that firm. Being co-owner of the brand name in the above said firm, he could not be said to had used the brand name of another person, in the manufacture and clearance of the goods in his individual capacity. He cannot be legally said to be running another firm of M/s. Elex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After getting their reply, the Adjudicating Authority confirmed the demand of duty and imposed equal amount of penalty payable with interest and also imposed separate penalty on Shri Pritam Singh, Proprietor of the Appellant's firm as detailed in the Order-in-Original. The said order has been affirmed by the Commissioner (Appeals). 3. We have heard both the sides. 4. The benefit of the SSI exemption Notification No. 1/93-CE, dated 28-2-93 had been denied to the appellants solely on the ground that they had manufactured and cleared the goods (flats knitting machines) under the brand name "ELEX" which belonged to M/s. ELEX Engineering Works. But on the record, excepting the bald testimony of Shri Pritam Singh, Proprietor of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he machines were sold by the appellants, in order to ascertain that those machines carried brand name "ELEX". Rather the Appellants had brought on record the certificates issued by their various buyers of the machines, namely, Mohan Knitters, PEE JAY Apparels (P) Ltd., Elite Hosiery & Textile, Oosha Traders, Kalptaru Fashions, Ajanta Knitwears, Wonder Knitwears Ltd., Elson Hosiery Mills, T.S. Mechanical Works, Kanodia Hosiery Mills (P) Ltd., Manglam Niryat, Mod Style Hosiery Mills, Nagesh Knitwears Ltd., Trimurti Knitting Works and Chand Krishan Hosiery Works, wherein they all had given the details of the invoice number vide which they purchased the machines from the appellants and categorically stated that no brand name "ELEX" was embossed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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