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TMI Blog2016 (2) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, and having separate legal identity it cannot be said that merely because Shri Ashwini Sharma has signed the letter or application for registration the brand name 'Newman' would belong to NVI. The appellants have put forward a consistent case from the very beginning denying the fact that brand name 'Newman' belongs to NVI. Further the documents substantiate this contention. In such circumstances, the impugned order passed denying the SSI exemption and demanding duty and imposing penalty is not legal and proper. The same is liable to be set aside. - Decided in favour of assessee - Excise Appeal No. 3996-3997 of 2006 & 88 of 2007 - Final Order Nos. A/53534-53536/2015-EX(DB) - Dated:- 27-11-2015 - Sulekha Beevi C S, Member (J) And B. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) and the same was rejected. Being aggrieved by the said order the appellants are before us. 2. The learned Counsel Shri Sudhir Malhotra appearing on behalf of appellants submitted that the department has erroneously come to the conclusion that APSL is using the brand name belonging to NVI. The goods sold by APSL was bearing the brand name 'Apex' or 'Newman' or plain without bearing any brand name. They were manufacturing goods primarily bearing brand name 'Apex' or without brand. The Counsel urged that the allegation in the show cause notice is that APSL manufactured and cleared goods with the brand name 'Newman' which belonged to NVI. But there is no evidence brought on record to prove that the brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for registration of Trade Mark was advertised in the Trade Mark journal. This letter bears the signature of Shri Ashwini Sharma. This would establish that, the trademark 'Newman' belonged to NVI, That as the goods with brand name 'Newman' affixed were seized, from the premises of APSL, the demand of duty by denying the benefit of SSI exemption is legal and proper. 4. We have heard the rival submissions and perused the records. The specific allegation raised in the show cause notice is that APSL has manufactured goods of 'Newman' brand which belongs to NVI with intent to evade payment of duty. Against this, the defence put forward by APSL is that they have not manufactured any goods bearing the brand nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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