2005 (11) TMI 7

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..... rs of gathering all information on visit of officers
[Order per : S.L. Peeran, Member (J)]. - In both these appeals, a common question of law and facts are involved and hence they are taken up together for disposal as per law. The appellants are not contesting the case on merits but only on time bar. The Department received the intelligence and visited the appellants' factory on 5-11-1999 to ve .....

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..... r unit was under dispute and it was only through the Larger Bench judgment in the case of Namtech Systems Ltd. v. CCE, New Delhi - 2000 (115) E.L.T. 238 (Tribunal), the issue was settled. It is the submission of the Counsel that the appellants held a bonafide belief that they were eligible to the benefit of exemption and hence, the demands should be set aside on time bar. The learned Counsel furth .....

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..... t mentioned about the use of the brand name, the Tribunal took the view that merely because the brand name has not been disclosed that by itself will not protect the demands from time bar. He pointed out that when the declarations have not been filed and details of use of brand name have not been disclosed, then extended period is invokable. In this regard, he relied on the judgment of the Apex Co .....

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..... another person, a Notification No. 01/93-CE dated 28-2-1993, clearly spells out that the benefit will not be extended to those manufacturers who affixes the specified goods with a brand name or a trade name (registered or not) of another person, who is not eligible for the grant of exemption under the Notification. Therefore, the appellants were required to have filed their declarations and discl .....

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..... years to issue the Show Cause Notice. In this regard, the Tribunal, in the case of Indian Petrochem. Corpn. Ltd. v. CCE, Vadodara - 2000 (125) E.L.T. 1048 (Tribunal) held that where there is delayed issue of Show Cause Notice, then the benefit of time bar has to be extended to the appellant. In view of this judgment and in the light of the fact that the department took 3 years time to issue the S .....

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