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2011 (5) TMI 341 - AT - Central ExciseSSI - Exemption notification - Use of others Brand name - M/s. Kich Manufacturers are engaged in the manufacture of various type of hardware/furniture fittings falling under Chapter 83 of the Central Excise Tariff Act, 1985. M/s. Kich Industries is also manufacturing identical goods like Knobs, Door handles, C- handles, D- handles etc. falling under chapter heading 82 and are clearing the same under their brand name Kich - Note that Smt. Chetna Jagdish Mistry, Proprietor of M/s. Neki Corporation, one of the dealers in her statement has very clearly stated that the goods obtained from both the manufacturers were identical and could not be differentiated - They were processing goods from either of the two units from July 2003 onwards - Further the fact that the name of manufacturer was not being written on outside of the packing material is itself indicative of the fact that appellants intended to capitalised on the popularity of the name KICH , the brand belonging to M/s. Kich Industries, who was already an established unit and M/s. Kich Manufacturers was started with effect from July 2003 - Further, the fact that it is family group of companies, also does not stand disputed by the appellant - In the case of Sudhir Gensets Limited (2010 -TMI - 78508 - CESTAT AHMEDABAD), the Tribunal after considering that two manufacturing units were having the same brand common management and using the same brand name, dis-entitles the manufacturer from availing the benefit of the small scale exemption notification - Decided against the assessee.
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