2008 (10) TMI 441 - AT - Central Excise

Summary

Issues Involved: Determination of brand name ownership for exemption under Notification No. 8/2000, financial hardship claim by the applicant.

Brand Name Ownership Issue:
The judgment dealt with the issue of whether the name "rollin" qualifies as a brand name for the purpose of exemption under Notification No. 8/2000. The tribunal found that the name "rollin" was being used by A.K. Engineering Pvt. Ltd. and held that it qualifies as a brand name, regardless of whether it was registered. The evidence indicated that the brand name was owned by Rolling Industries Pvt. Ltd., and the applicant had used this brand name for clearing goods manufactured by them, making them ineligible for the exemption.

Financial Hardship Claim:
The applicant had pleaded financial hardship, stating that M/s. Anubhav Enterprises had been closed since a certain date and had no cash balance. The tribunal considered this claim but noted that Shri Anil Jain, the applicant, held positions and interests in other concerns and was practically running three group concerns. Despite the financial hardship claim, the tribunal directed M/s. Anubhav Enterprises to deposit a sum of Rs. 5 lakhs within a specified timeframe, with the balance amount of duty and penalty waived subject to this deposit. Recovery of the waived amount was stayed pending the appeal's disposal.