Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 711 - AT - Central ExciseSSI exemption - use of Brand Name of others - The case of the department is that the appellant is using brand name "Seal Jet" which belongs to foreign company M/s. Economos therefore the appellant is not entitle for the SSI exemption - Held that: - the goods manufactured by the appellant i.e. 'O' ring and Seals are sold duly packed in polythene pack which bear the logo "Seal Jet" in a particular form, therefore it is very clear that goods manufactured and sold by the appellant bears the brand name of "Seal Jet" Merely because the product itself does not bear the name of "Seal Jet" does not mean the product is not branded. In case of packaged goods the brand is always affixed on the packages and not on the product. We are of the clear view that goods cleared by the appellant is branded goods under the brand name of "Seal Jet". The fact remains that "Seal Jet" brand was affixed on the machine supplied by Economos, Austria. This is sufficient to establish that the "Seal Jet" brand belong to Economos, Austria therefore various correspondence through which Economos, Austria denies the ownership of the brand will not make any difference to the fact that brand name "Seal Jet" belongs to the Economos, Austria. At the most it can be said that Economos, Austria have not registered the name "Seal Jet" but that does not make any difference, because notification prescribed that in order to avail exemption goods should not bear the brand name of another person whether it is registered or otherwise therefore in the present case appellant have used "Seal Jet" brand which belongs to Economos, Austria. Time limitation - Held that: - matter was contentious and issue was decided by the larger bench - there is no suppression of fact on the part of the appellants - therefore extended period of limitation will not apply. Penalties - Held that: - penalties imposed for the normal period shall also not be imposable for the reason that the appellant have entertained bonafide belief that in the fact of the case they are eligible for SSI exemption and accordingly there is no malafide intention - penalties for the demand commensurate to duty for normal period of the limitation set aside. Appeal allowed - decided partly in favor of appellant.
|