9911796707
TMI Blog2009 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... 20-12-2005 and No. 10/2005-C.E., dated 20-12-2005 of Commissioner (Appeals), Guntur. A common dispute is involved in all the appeals. Allowing appeals filed by the Revenue, the Commissioner (Appeals) confirmed duties short paid by the appellants on clearances of their respective finished goods as per the following details. S/No. Appeal No. OIA No. & date Name of Party Period of dispute Duty (in Rs.) 1. 264/06 08/2005, dated 15-12-2005 M/s. Sudha Industries 1-3-2002 to 28-2-2003 & 1-4-2003 to 30-11-2003 4,36,671 + 7,99,964 2. 339/06 09/2005, dated 20-12-2005 M/s. Sri Gowrie Sankar Engg. Works 1-3-2002 to 14-9-2002 & 1-4-2003 to 31-8-2003 4,39,884 + 7,99,862 3. 340/06 10/2005, dated 20-12-2005 M/s. Lakshmi Ganapathi Wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants seek to vacate the impugned orders. 3. We have heard both sides. 4. We have carefully perused the case records and considered the rival submissions. We observe that the impugned goods bore the trademark 'KUMAR' prominently on them and that the same was the registered brand name of another person M/s. Lakshmi Ganapathy Engineering Works, Tenali. M/s. Lakshmi Ganapathy Engineering Works, Tenali had manufactured parts of the impugned goods and embossed its brand name on them. In terms of the Notification No. 8/2001-C.E., dated 1-3-2001 and its successor notifications SSI exemption extended under them was not admissible to goods bearing the brand name of another person. In the Rukmani Pakkwell Traders case (supra), the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity of that person." ……………………………………………………………………………… 6. The Tribunal then proceeds on the basis that the exemption can be denied only if trade mark or brand name is used in respect of the same goods for which the trade mark is registered. In coming to this conclusion we are afraid that the Tribunal has done something which is not permissible to be done in law. It is settled law that Exemption Notifications have to be strictly construed. They must be interpreted on their own wording. Wordings of some other Notification are of n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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