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2014 (12) TMI 865 - HC - Central ExciseDenial of benefit of the Notification No.175/1986 CE, dated 1.3.1986 - Goods cleared in brand name of other companies - Imposition of penalty - Held that:- The plea of the appellant does not merit consideration for the simple reason that the original order is composed of three components. The first two components are in relation to the use of the brand names PAL and SUZUKI , against which an appeal was filed by the appellant and that challenge was dismissed by the Tribunal confirming the finding of the Collector of Central Excise. With regard to the third component, namely, goods cleared with the brand name containing the word COX at the top and the word MARUTI at the bottom, the Revenue has chosen to file an appeal against that portion of the order of the Collector of Central Excise whereby benefit of exemption under Notification No.175/86, dated 1.3.1986 was given to the appellant and that appeal of the Revenue was allowed and the Tribunal held that the appellant herein is ineligible for the benefit of exemption under Notification No.175/86, dated 1.3.1986. Symbol/brand name, extracted above, shows that the word MARUTI has been used along with the word COX . From a reading of the above explanation, what is required to be established is that by usage of such symbol/brand name, there should be a connection with the brand name of some other person. In the case on hand, the usage of the symbol/brand name of MARUTI is apparent. Mere absence of the letters MARUTI in Devanagari, as used by M/s.Maruti Udyog Ltd., does not make the case of the appellant any better as the explanation provides for such interpretation in respect of use of name or mark such as symbol, monogram, labels, etc., which show indication in respect of the specified goods, which we find is apparent in the case on hand. Therefore, the Tribunal was justified in upholding the department's contention that the benefit of notification will not be available in respect of hub caps and show caps bearing the symbol/brand name MARUTI . - Decided against assessee.
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