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TMI Blog2008 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No.159/2006 CE dated 7.3.2006 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin. 2. The appellants are manufacturers of readymade garments under the registered brand name V-Star and VANESA. The issue relates to the demand of duty on the garments cleared by the appellant for the period from March and April 2001. The legal position is that in terms of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Original Authority. The appellants are highly aggrieved over the impugned order. 4. Shri Chacko George, learned Sr. Advocate appeared on behalf of the appellant and Ms. Sudha Koka, learned SDR for the Revenue. 5. We heard both sides. The duty involved in this case is Rs.23,19,829/- and equal penalty also has been imposed. In terms of the Notification, the exemption covered all goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refer to the Notification No12/2001 CE dated 1.3.2001, in terms of which the duty of excise imposed on readymade garments is confined to goods, falling under sub-heading Nos.6201.00 or 6202.00 and which bear or are sold under a registered brand name. It is hereby clarified that the duty applies only when the brand name is actually registered under the Trade and Merchandise Marks Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of application in terms of the Trade Marks and Merchandise Act. They are of the opinion that the appellant is liable to discharge the duty liability. 6.2 On a very careful consideration of the matter, we find that for the period during which the goods were cleared by the appellant, they did not actually have the brand name or trade name, even though they had applied for the same in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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