2005 (12) TMI 184

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..... s "Shimoga Lathes", therefore they were alleged to have the brand name of M/s. The Mysore Kirloskar Ltd. Hence they were held to be not eligible for the benefit of the SSI Notification. The appellant's contention was that they have not used the logo/monogram or trade mark of M/s. The Mysore Kirloskar Ltd., the agreement had only mentioned that they were the manufacturers under licence from M/s. The Mysore Kirloskar Ltd. and they are paying royalty and that by itself will not disentitle them from the benefit of the Notification. They had no intention in evading payment of duty, as using manufacturer under licence from M/s. The Mysore Kirloskar Ltd. They contended that this by itself would not disentitle them from the benefit of the Notificat .....

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..... that when there is no intention to evade duty, in view of existing of an earlier ruling of the Apex Court in the case of Astra Pharmaceuticals (supra) which held that affixing the company's name would not disentitle the benefit of the Notification, therefore, in that circumstance, there was no intention to evade duty and hence, the benefit of time-bar should be extended to them. 3. The learned SDR submitted that in view of the Apex Court's revised judgment in the case of CCE v. M/s. Grasim Industries Ltd., the assessee is not entitled for the benefit of the Notification. He relied on the findings given by both the authorities on time-bar. He submitted that the agreement had not been submitted to the Department and the fact that the appel .....

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..... exemption, in such cases as can be seen from the Apex Court judgment rendered in the case of Astra Pharmaceuticals (supra). Therefore, the plea of the assessee before the authorities that larger period should not be invoked is to be accepted in the light of the Apex Court judgment rendered in the case of Tamil Nadu Housing Board v. CCE, Madras (supra); Pushpam Pharmaceuticals (supra); Chemphar Drugs (supra); Padmini Products (supra); Astra Pharmaceuticals (supra). As the demands have been raised invoking larger period, the benefit of time-bar has to be given to the assessee. The appeals are allowed on the time-bar alone. (Operative portion of this order was pronounced in open Court on conclusion of hearing) - - TaxTMI - TMITax - .....

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