TMI Blog2003 (3) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... arketing the products under their brand name 'Magnum' and they are putting of the particular logo on the casting only for the purpose of identification of the brake shoes since brake shoes, for Hero Honda Mobike and Kinetic Honda Scooter and also TVS Mobike, Kavasaki Bajaj 4 stroke mobike are identical in appearance; that if the identifying marks are not put it could lead to danger to the rider since brake shoes are otherwise of different specifications which could not be recognized visually; that as such there is no use of brand name of another person as it was only for the identification by the mechanics as to which brake shoe is to be used for which vehicle. He emphasized that in the market brake shoes are marketed with their own brand name and on the packing there is only a sticker and there is no trade name except Magnum ; that apart from the appellants a large number of small-scale manufacturers are also putting identification mark along with their brand name on the castings of the brake shoes for identification purpose; that accordingly it cannot be said that they were using the brand name of another person. He submitted that Hero Honda are not manufacturing brake shoes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has also relied upon the note pads of supervisors and slips of various dates; that the details contained in the note pads relate to inquiries and it is to be seen whether there was actual stock on the day and dispatch of material had taken place; that further, supplies against inquiries are subject to confirmation by the customers. He also mentioned that the Revenue has relied upon the statement dated 5-6-99 of Shri S.K. Singhal, Partner, though he has retracted the same on 7-6-99 itself. 4. Finally the learned Advocate submitted that the duty of Excise has been confirmed by the Commissioner treating all the clearances as being the clearances of branded brake shoes of 4 varieties; that in fact, there are 38 types of brake shoes on which no brand name is put by them, and, therefore, the entire clearances cannot be regarded as branded one and that too only of brake shoes; that further, in any case quantification of demand is incorrect; that the SSI benefit will be admissible to the aggregate value of clearances of specified goods other than the branded goods; that moreover clearances pertaining to export is also to be excluded which has not been done; that penalty cannot be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 174 of the Central Excise Rules, 1944; that Shri S.K. Singhal, partner, in his statement dated 4/5-6-99, has admitted the documents and has deposed that the sales figures given in the said file were the actual sales made by them during the relevant years; that Shri Arjun Singh, Supervisor in his statement dated 25-6-99, has stated that the orders of the parties were noted by him in Note Pads and one copy of the same was being sent to the packing section; that Shri Surendra Mohan Sharma, in his statement dated 27-6-99 has stated that the Note Pads contain the details of goods dispatched to their customers and one copy was sent to the packing section; that Shri S.K. Singhal in his statement dated 7-6-99 has admitted that the unrecorded production was being removed by them on paper slips wherein date, name of the dealer, item, quantity and value were being mentioned; that Shri Rajat Agarwal, the other partner, in his statement dated 24-6-99, has deposed that the figures shown in file are their actual sale figures and due to prevailing market forces and intense price competition, they had to resort to suppression of the production and clearances in order to keep them within the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are marketing the product under their brand name Magnum and they are putting the particular logo of others only for the purpose of the identification of the brake shoes since the brake shoes manufactured by them for motor vehicles of different manufacturers are identical in appearance. It has not been controverted by the Revenue that the product is being sold by the Appellants under their own brand name Magnum . We find substantial force in the contention of the Appellants that the names such as Hero Honda, etc. are mentioned with a view to make it known that the product (brake shoe) is meant for which particular motor vehicle. Thus the use of these names is with a view to indicate that the brake shoe is for a particular vehicle manufactured by Hero Honda, Bajaj Auto or TVS Suzuki, etc. Accordingly the use of these words/logo cannot be treated as use of brand name so as to attract the mischief of Para 4 of the SSI Notification. The Appellants are thus eligible to avail the benefit of the said Notification. 9. Coming to the second issue of removal of goods by the Appellants without payment of duty, we find that the Appellants have not succeeded in establishing that the Chart sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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