2011 (8) TMI 24 - SUPREME COURT

Demand - Clandestine removal - articles of assorted jams, pickles, squashes, cooking sauces, chutneys, syrups, synthetic vinegars - Classification - there is no allegation of threat, force, coercion, duress or pressure being utilized by the officers to extract the statements which corroborated each other - It was also observed by the Tribunal that it could be said that an attempt was being made to clear those goods in tempo in a clandestine manner, when the company representative produced the invoices and other relevant documents in respect thereof - since there was clandestine removal of excisable goods, the period of limitation in the present case would have to be computed from the date of their knowledge, arrived at upon raids on the premises - It was also stated that in respect of all products both the "Product mark" and "Brand name" would appear side by side on all the labels, cartons etc. and that the "House mark" is used generally as an emblem of the manufacturer projecting the image of the manufacturer, whereas "Brand name" is a name or trade mark either unregistered or registered under the Act. - it is clear that what was being used by the respondent under the expression "Kalvert" was a "Brand name" and not a "House mark" as sought to be alleged by the respondent and has been wrongly accepted by the Tribunal - Decided against the assessee