TMI Blog2013 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... he words TDPL affixed on the goods have to be treated as a brand name of M/s. TDPL and since this brand name does not belong to the appellant, the appellant would not be eligible for SSI exemption. Following the decision in case of AVADH POLYTUBES (P) LTD. (2010 (11) TMI 622 - CESTAT, NEW DELHI) that the goods would have to be treated as bearing brand name or trade name of another person and would not be eligible for SSI exemption. Direct ot deposit pre-deposit and amount dues. - E/2011/2012 - 1393/2012-EX(BR)(PB) - Dated:- 28-8-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. [Order per : Rakesh Kumar, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of this exemption would not be available to the goods affixed with the brand name or trade name of another person. When this came to the notice of the department, the department was of the view that the name TDPL affixed by the appellant on the insulators supplied to M/s. TDPL for further supply to State Electricity Board was the brand name or trade name of M/s. TDPL and hence the appellant would not be eligible for SSI exemption in respect of the insulators supplied to M/s. TDPL which were affixed with the brand name TDPL which did not belong to them. It is on this basis that a show cause notice dated 29-4-2011 was issued to the appellant for - (a) demand of allegedly short paid duty amounting to Rs. 73,46,302/- along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of definition of this term as given in Explanation (A) to Notification No. 8/2003-C.E., that the Tribunal in the case of Avinash Prefabs v. CCE, Bangalore reported in 2001 (131) E.L.T. 415 (Tri.-Chennai) has held that the word KEB which stand for Karnataka Electricity Board affixed on the goods cleared by M/s. Avinash Prefabs cannot be treated as brand name or trade name and the SSI exemption cannot be denied to the goods affixed with the word KEB , that the Tribunal in the case of Electrohms (P) Ltd. v. CCE, Bangalore reported in 2000 (116) E.L.T. 265 (Tribunal) has held that electric point machines supplied to Indian Railways for their use and affixed with the words Indian Railways cannot be treated as the goods cleared with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bulk of the duty demand is time-barred, that the appellant have a strong prima facie case and that in view of this, the requirement of pre-deposit of duty demand, interest and penalty may be waived for hearing of the appeal and recovery thereof stayed till the disposal of the appeal. 4. Shri Sanjay Jain, the learned Departmental Representative, opposed the stay application by reiterating the findings of the Commissioner in the impugned order and pleaded that - (a) in terms of definition of brand name or trade name as given in Explanation (A) to Notification No. 8/2003-C.E. brand name or trade name can be a name also, that in view of this, the words TDPL have to be treated as brand name of M/s. TDPL, that there is no dispute about the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the case for waiver from the requirement of pre-deposit. 5. We have considered the rival submissions. 6. In terms of the order placed by M/s. TDPL on the appellant for supply of ceramic insulators, the insulators were to strictly confirm to ISI specifications IS-731/1971. M/s. TDPL had obtained ISI certification in respect of the goods, in question, and for ISI certification it is necessary that the goods must be affixed with the brand name or trade name. Moreover, as per the definition of brand name or trade name as given in Explanation (A) in Notification No. 8/03-C.E., a brand name or trade name can be a name which indicates the connection in course of trade between the goods and some person using such name or mark. Obviously the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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