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TMI Blog2002 (2) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Essma Woollen Mills Pvt. Ltd. is whether the benefit of Notification No. 1/93-C.E., dated 28-2-93 is available to the shoddy blankets manufactured by them. 2. Shri K.L. Rekhi, learned Consultant, submitted that the Appellants are engaged in the activity of processing textile fabric on job work ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise duty and imposed penalty holding that the blankets were printed blankets right from their weaving stage to the processing stage itself by mentioning the brand names on the documents like invoice/challan; that on appeal the Commissioner (Appeals) also rejected their appeal under the impugned Order holding that the fact that the impugned blankets were known/sold in the market by their r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal in the case of Madura Coats v. CCE, Bangalore - 1996 (82) E.L.T. 512 (Tribunal) has held that the goods not affixed with brand name at the time of clearance are eligible for the benefit of Notification No. 175/86. The learned Consultant also mentioned that names mentioned in challans/ invoices do not belong to any person and anybody can use them as they are available to the publ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.D. Negi, learned SDR, submitted that it is not required to attract the mischief of para 4 of Notification No. 1/93 that the goods must be affixed with brand name of another person. He, further, reiterated the findings as contained in the Orders of both the lower authorities. 4. We have considered the submissions of both the sides. Para 4 of the Notification No. 1/93 reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis that the challans under which the blankets were sent by the Appellants to M/s. Essma Textile Mills P. Ltd. or the invoices contained the different name of blankets on the basis of specifications, colour scheme, design, etc. Merely mentioning the brand name/trade name in the invoices/challans cannot amount to specified goods bearing the brand name or trade name of another person. Unless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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