TMI Blog2011 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Kich Manufacturers was started with effect from July 2003 - Further, the fact that it is family group of companies, also does not stand disputed by the appellant - In the case of Sudhir Gensets Limited (2010 -TMI - 78508 - CESTAT AHMEDABAD), the Tribunal after considering that two manufacturing units were having the same brand common management and using the same brand name, dis-entitles the manufacturer from availing the benefit of the small scale exemption notification - Decided against the assessee. - E/1232, 1250 and 1251 of 2006 - A/825-827/2011-WZB/AHD - Dated:- 13-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Appellant : Shri P.V. Seth, Advocate Respondent : Shri S.K. Mall, SDR Per : Mrs. Archana Wadhwa; All the appeals are being decided by a common order as the issue involved is identical. We have heard Shri P.V. Seth, learned advocate appearing for the appellants and Shri S.K. Mall, learned SDR appearing for the Revenue. 2. As per facts on record M/s. Kich Manufacturers are engaged in the manufacture of various type of hardware/furniture fittings falling under Chapter 83 of the Central Excise Tariff Act, 1985. M/s. Kich Industries is also ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were put under seizure and representative samples lying in the factory of M/s. Kich Industries as also in Kich Manufacturers were drawn. 6. During the course of further investigations, statement of Shri Bharatbhai C. Hapani, authorised signatory of Kich Manufacturers as also of Kich Industries were recorded on 13.07.2004, wherein he deposed that M/s. Kich Industries was engaged in the manufacture of Hardware items since last 8-9 years and he was looking after the entire work relating to the firm; that Kich was not registered trademark; that they had applied for registration of the said brand name during July 2000 and again applied recently; that they also emboss Kich on each of their product; that company having ISO 9001:2000 Certificate which is valid upto June 2005 for manufacture and supply of Architectural Hardware Products; that he was also looking after marketing of the products manufactured by the Kich Manufacture ; that Kich Manufacture was manufacturing hardware items viz Cabinet knobs, D handles, C- Handles of stainless steel and commenced its business from 14.07.2003; that Kich Manufacture was not having registered trade mark or ISO certificate; that Kich Manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for registration of trade mark KICH which according to the Revenue carries the same logo of the KICH brand. Inasmuch as the style of the letters KICH being printed on the packing material of both the manufacturing units were the same and as is seen from the application dated 20.09.2000, the same logo of the Kich brand was being used and the name of the manufacturer was not being printed on the goods, the Revenue entertained a view that M/s. Kich Manufacturers have been using the brand name of M/s. Kich Industries since its commencement and since both the units belongs to the same group of companies with the responsible positions by the family members, a common brand name was being used with a view to bifurcate the turn-over to avail un-lawful exemption benefit under the Notification No. 08/2002 dated 01.03.2002 and 08/2003 dated 01.03.2003. Accordingly, the proceedings were initiated against M/s. Kich Manufacturers raising a demand of duty of Rs. 17,71,232/- on the clearances effected during the period from 2003-04 and 2004-05 along with confirmation of interest and proposal to impose penalty. 9. The appellants during the course of adjudication did not seriously disputed the us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade. Admittedly, the brand name in the present case belongs to M/s. Kich Industries. The same is also being admittedly used by Kich Manufacturers. In fact, M.s, Kich Manufacturers has admitted the use of the same from 01.06.2004. Their only contention is that the same was not being used by them prior to the said date. For rejecting the above contention, the adjudicating authority has referred to the following evidences :- (i) During the visit, finished excisable goods lying in the premises of M/s. Kich Manufacturers was found duly affixed with with brand name KICH . (ii) It is an admitted fact that M/s. Kich Manufacturers were using brand name of M/s. Kich Industries; (iii) M/s. Kich Manufacturers was bringing the finished goods in the premises of M/s. Kich Industries to print the brand name KICH on mark printing machinery installed in the premises of M/s. Kich Industries. (iv) Packing material used by M/s. Kich Manufacturers was the same as used by M/s. Kich Industries. (v) M/s. Kich Industries had obtained ISO 9001:2000 certificate for their Architectural Hardware Products manufactured under brand KICH , which was also used by M/s. Kich Manufacturers on their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ki Corporation, one of the dealers in her statement has very clearly stated that the goods obtained from both the manufacturers were identical and could not be differentiated. They were processing goods from either of the two units from July 2003 onwards. Further the fact that the name of manufacturer was not being written on outside of the packing material is itself indicative of the fact that appellants intended to capitalised on the popularity of the name KICH , the brand belonging to M/s. Kich Industries, who was already an established unit and M/s. Kich Manufacturers was started with effect from July 2003. Further, the fact that it is family group of companies, also does not stand disputed by the appellant. For all these reasons, we find no merits in the appellant s contention. 14. We also take note of Hon ble Supreme Court in the case of Commissioner of Central Excise Chandigarh vs. Mahaan Dairies 2004 (166) ELT 23 (SC), observing that it is settled law in order to claim benefit of notification, a party must strictly comply with the provisions of the notification. If on wordings of the notification benefit is not available then by stretching the words of the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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