TMI Blog2017 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... son - appeal dismissed - decided against appellant. - Excise Appeal No. 1076 of 2011 - 50002/2017 - Dated:- 3-1-2017 - Dr. Satish Chandra, President And B. Ravichandran, Member (Technical) Sh.R. S. Sharma, Advocate for the appellant Sh. R. K. Manjhi, AR for the respondent ORDER Per: B. Ravichandran: The appellant is aggrieved by the order dated 28.01.2011 of Commissioner (Appeals-II) Delhi. The appellant is engaged in the manufacture of excisable goods moulded plastic photo frame. They were availing small scale exemption and were not registered with the Central Excise department. Certain investigations were carried out in July 2009 in their various premises. On completion of the investigation, proceedings were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. He drew out attention to the details collected during the search operation and follow up investigation by the Officers. The inventory made by the Officers indicated that there were 3,948 pieces of photo frames with Archies brand name. Further, large quantity of packing material with the said brand name was also found. The fact that the appellants were selling photo frames with Archies brand name has been categorically admitted by the Prop. of the appellant unit. Ld. AR explained background of civil suit with reference to the dispute between s M/s Archies Greetings and Gifts Limited and the appellant to reiterate that the appellant have been using another person s brand name in clearing the photo frames, as such the duty li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the benefit of notification would not be available.. In Meghraj Biscuits Industries Ltd. vs. CCE, U.P. 2007 (210) ELT 161 (SC) the Supreme Court held that the burden is on the assessee to satisfy the adjudicating authority that there was no intention of indicating a connection of goods of assessee with another person. We also note that the Hon ble Delhi High Court vide order dated 15.02.2012 the noted settlement arrived between the appellant and M/s Archies Greetings and Gift Limited and disposed of the suit case. As per the agreement, it is seen that the appellant was allowed to manufacture and market photo frames under the Trade Mark Garg Archij and the appellant undertook not to manufacture or sell any product using trade name ..... X X X X Extracts X X X X X X X X Extracts X X X X
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