9911796707
TMI Blog2000 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... Verma, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - The question that arises for consideration in these appeals is whether appellants who were manufacturing Wollastonite Powder was marketing it under the brand name 'Kemolit S-3' or not. Collector of Central Excise by Order-in-Original No. 143/93 dated 10-8-1993 came to the conclusion that the goods manufactured we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to him, the adjudicating authority was clearly in error in coming to the conclusion that the goods were cleared with a brand name. We are not impressed with this argument for the simple reason that even without the manufacturer of the bag having the name printed on the bag, the name could be affixed on the bag subsequent to its receipt by the manufacturer, appellants herein. 3. The adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in his statement dated 15-4-1992 that their factory was started with effect from February, 1990 and they had been affixing the brand 'Kemolit S-3' on their products of Wollastonitek Powder during February, 1990 to 1st June, 1991. They had stopped affixing the said brand name after 1st June, 1991 on their product as per direction received from their Head Office at Udaipur. Further the private d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scontinue from writing 'Kemolit S-3' on the bags in which the goods were packed. The presence of these slips prove beyond any doubt that a direction was given by the Head Office to discontinue the earlier practice of affixing brand trade mark/brand name of Kemolit S-3. If there existed no such practice, no slip or instruction would have been issued from the Head Office to discontinue the practice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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