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TMI Blog2009 (5) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... Plunger Pump" and one cast back cover bearing the symbol 'K' in the premises. Officers seized the goods as they bore the brand name of another and would serve us material evidence under the Central Excise law. Investigation was conducted into the transactions of MPPL and statements obtained from Director of the appellant-firm as well as Director of M/s. V.K. Pumps Industries Pvt. Ltd. Bombay (VKPL). It was tentatively found that the appellants had engaged in the manufacture and clearance of excisable goods availing inadmissible exemption under Notification No. 1/93-C.E., dated 28-2-1993. After due process of law, the original authority found that the appellants had manufactured and cleared simplex, duplex and triplex plunger type reciproca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. The confiscation of the goods was not sustainable as the goods had been seized not on the ground that the officer concerned had a reasonable belief that the goods were intended for clandestine removal; the same had been seized as material evidence under the Central Excise law. The seized pumps did not bear the letter 'K'. The finding to the contra contained in the order of the original authority was without any basis or evidence. The show-cause notice did not contain such an allegation. The confiscation of the seized goods therefore was not sustainable. It is also submitted that the cast back cover seized had been a bought out item which carried the mark 'K'. 3. The subject proceedings had been initiated on the basis that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and the upper half rows of parallel lines belonged to VKPL. As rightly pointed out by the learned Counsel for the appellants, the show-cause notice had not alleged that the logo 'K' used by the appellants had been a brand name owned by VKPL. Moreover, the appellants are not shown to have used the logo 'K' written in the peculiar design and style, embossed on the pumps manufactured by VKPL, had been embossed on pumps manufactured by the appellants. The appellants had got cast back covers of pumps manufactured and cleared by them using a mould having a provision to generate a solid 'K' on the casting. This alphabet 'K' cannot be claimed to be owned by any particular person. Therefore, the allegation that the excisable goods manufactured an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue of Notification of 4th/11th May, 1994 units which are using trade name or brand name, which does not belong to any person, were eligible for exemption under the said notification because of explanation IX in the said notification. Admittedly, the notification, dated 4th/11th May, 1994 is clarificatory in nature and the purpose could have been achieved by issuing a clarification to the field formations". It was stated that unless a brand name was owned by any particular person the use thereof would not deprive a unit of the benefit of the small-scale exemption scheme. The clarification applies not only to locks but all other goods specified in Notification No. 1/93-C.E. In the circumstances, we find that by arranging to emboss a log ..... X X X X Extracts X X X X X X X X Extracts X X X X
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