9911796707
TMI Blog2001 (2) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... nds and imposed penalties of various amounts as indicated in his order-in-original. 2. The facts leading to the filings of the present appeals may briefly be stated as under : 3. Appellants (1) to (5) were engaged in the manufacture of auto parts falling under Chapter 87 of the Schedule to CETA. They were manufacturing the specified goods bearing brand name "SI" which belonged to appellant No. (1) and marketing the same through appellant No. (6). They were all availing SSI exemption under Notification No. 1/93-C.E., dated 28-2-1993. During the course of checking their factory premises by the officers of the Central Excise, it was found that the SSI Exemption to appellants No. (2) to (5) was hit by clause (4) of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate legal entities. The brand name "SI" was being used by them under mutual settlement/memorandum arrived at between them. They further avered that packing of goods with brand name at traders premise did not attract mischef of para 4 of the exemption notification. Appellant No. (6) also denied his liability for imposition of penalty under Rule 209A of the Rules. 5. The Additionals Commissioner, however, did not agree with the version of the appellants and confirmed the duty demands and imposed penalties of various amounts on appellant Nos. (1) and (5) besides ordering the confiscation of the seized goods. He also imposed penalty under Rule 209A of the Rules on appellant No. (6). This order of the Additional Commissioner was affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice categorically alleged that they were manufacturing different goods, i.e. auto parts, than those manufactured/traded by appellant No. (1). According to them, appellant No. (1) was manufacturing gear/shaft while appellant No. (2) Rear Wheels. Similarly, appellant (3) was manufacturing Hubs GB (Gear Box) and appellant No. (4) Kich Levers, Kick shaft and Flangs, while appellant No. (5) Stands, Wheel Rims, there is no material on the record to suggest that this version of these appellants was factually found to be incorrect on verification as neither additional Commissioner as the adjudicating authority nor the Commissioner (Appeals) as appellate authority has so recorded in their respective orders. These appellants also produced durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were being loaded in the vehicles for clearance from the factory premise for supply to appellant No. (6). Therefore, the confiscation of the branded goods lying in their factory premises could not be legally ordered. No duty demand in respect of those goods could be also raised from appellant Nos. (2) to (5) for having not cleared the same from the factory premises. The duty could be demanded only if they had cleared the goods. 12. The allegations in the show cause notice regarding receipt of branded goods valued at Rs. 46,92,917/- by appellant No. (6) from appellant Nos. (1) to (5) were vague and general. No seizure and confiscation of these goods could be made. The branded goods supplied by appellant No. (1) to this party (Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to above. In that case, the trade name belonged to the joint family business and later on it was registered in the name of the partner and the other partners used that brand name with the permission of that partner in the business separately carried on by them. Under these circumstances, it was observed that prohibition of brand name would be attracted and they would not be entitled to the concessional benefits. But such is not the position in the case in hand. In this case even the appellant No. (1) who was admittedly the owner of the brand name had been burdened with the duty and the penalty besides confiscation of the goods lying in his factory premises as well as in the premises of appellant No. (6) to whom he supplied. On appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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