2018 (12) TMI 432

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..... e using the brand name ‘MEFA’ which is their company’s name - Therefore, it cannot be alleged that the assessee has not declared the fact that of using the brand name of third party. In that circumstance, the Ld. Commissioner has rightly dropped the demand pertaining to the extended period of limitation. Use of brand name - case of appellant is that vide deed of assignment dt.5.10.2003, the ass .....

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..... Shri Atul Handa, AR vice versa ORDER PER: ASHOK JINDAL Both sides are in appeal against the impugned order. 2. The brief facts of the case are that the assessee namely, M/s. Mefa Needles Pvt. Ltd. was engaged in the manufacture of hosiery needles and availing SSI exemption but using the brand name MEFA which was owned by M/s. Metal Fabrics India Pvt. Ltd. On the basis of in .....

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..... he main assessee as well as co-appellants. The assessee is in appeal against the order of confirming demand of duty and co-appellants are in appeal against imposition of penalties. The Revenue is in appeal against the order dropping of demanded for extended period of limitation. 3. Ld. Counsel appearing for the assessee and co-appellants submits that the assessee is using the brand name of MEFA .....

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..... refore, the extended period of limitation is invokable. 5. We have gone through the records. We find that while filing the declaration under Rule 173B of Central Excise Rules, 1944, the assessee has declared that they are using the brand name MEFA which is their company s name and one such the declaration is extracted below:- 6. On going through the said declaration, we find that the .....

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..... 57) ELT 791 (Tri.- Del.), we hold that the assessee is entitled to claim the benefit of SSI exemption notification as the assessee is not using the brand name of third party. In that circumstance, we hold that the assessee is entitled to avail the benefit of SSI exemption. 8. Further, we hold that if any clearance over and above the SSI exemption limit, the assessee is liable to pay duty along .....

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