9911796707
TMI Blog2017 (10) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... Heaters and clearing the same under the Brand Name of "CASCADE". After affixing the brand name CASCADE by M/s. Pratheep Electro Technics, the entire goods are sold under invoice to M/s. Cascade Electro Thermics (P) Ltd., Coimbatore. M/s. Pratheep Electro Technics, is a proprietorship concern owned by Shri P. Alagesan. The brand name CASCADE belongs to M/s.Swarna Steel Works (SSW) No.2, Simon Layout, RajaAnnamalai Road, Coimbatore 641011. Shri A.Mahesh, Shri P.Alagesan and Smt.V.Swarnalatha are the partners of the above concern. The trade mark CASCADE was registered by M/s. Swarna Steel Works, with effect from 09.07.1987 for a period of 7 years and subsequently the same was renewed twice for further 7 years on 09.07.1994 & 09.07.2001 respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deeds. Department further alleged that PET manufactured and cleared their product namely Electric Water Heaters by using the brand name "CASCADE" which is trade mark of SSW. Hence PET were not eligible to avail SSI exemption and were liable to pay Central Excise duty right from the initial clearance of the excisable goods. Accordingly, the show cause notice dt. 21.06.2006 was issued, proposing demand of differential duty of Rs. 30,13,117/- from PET by invoking extended period of limitation, along with interest liability thereon and imposition of penalties under various provisions. Shri P. Alagesan, Proprietor of PET and Partner of SSW and Shri M. Manickam, Stamp Vendor were also show caused as to why penalty should not be imposed on them u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble High Court of Punjab and Haryana in the case of Commissioner vs. Elex Knitting Machinery Co. - 2010 (258) E.L.T. A48 (P & H) and by the Hon ble High Court of Kerala in the case of Commissioner Vs. Mamma Products - 2009 (235) E.L.T. A147 (Ker.). Reliance is also placed on the decision of the Hon ble Delhi High Court in Commissioner Vs. Minimax Industries - 2011 (269) E.L.T. 166 (Del.). (iv) The Department has alleged that the stamp paper used for making the deed of assignment was purchased only in 2004 and not in 2001. Assuming but not admitting that the deed was made only during June 2004 with retrospective effect from 12.02.2002 the appellants became entitled to use such brand name with effect from 12.02.2002 as per the ratio of deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular availment of exemption. 5.3 Regarding appeal filed by M. Manickam, the contentions that he did not receive SCN or PH notice have been disproved by the Commissioner (Appeals). The offence committed by him has also been fully analyzed by appellate authority and penalty imposed on him is very much fully justified. 6. Heard both sides. There is no appearance on behalf of the appellant in E/364/2008. Without entering into the controversy of the allegation that PET had fraudulently obtained deed from a stamp vendor M. Manickam, we propose to address the issue whether PET has used the brand name of another so as to deny the benefit of SSI exemption. There is no dispute that brand name "CASCADE" originally belonged to Swarna Steel Works (SSW ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
