TMI Blog2018 (11) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... f trade. Further it cannot be said that LIC is in trade of selling the LIC diaries. Thus without establishing such connection between the goods and logo printed on the diaries benefit of exemption under Notification No 8/2003-CE cannot be denied - benefit of notification remain allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/556/2010 - A/87624/2018 - Dated:- 10-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) None for appellant Shri D.S. Chauhan, Superintendent (AR), for respondent ORDER Per: Sanjiv Srivastava The appeal is directed against the Order in Appeal No SB(113)113/MI/2009 dated 8.12.2009 of Commissioner (Appeals) Mumbai Zone-1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above amount under Section 11A along with interest under section 11AB of the Central Excise Act, 1944. Show Cause Notice also proposed penalty under section 11AC and Rules 25 and 26 of Central Excise Rules, 2002. Amount already deposited was also proposed to be appropriated against the demand made. 2.4 The show cause notice was adjudicated confirming the duty demanded along with interest and penalty. Against the said order Appellants filed the appeal before Commissioner (Appeal) who upheld the order of Joint Commissioner. Against the said order of Commissioner (Appeal) party is in appeal before us. 3.0 In their appeal appellants have assailed the impugned order on various counts, including, that they have rightly availed the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F.No. 341/45/94-TRU Government of India Ministry of Finance (Department of Revenue) Tax Research Unit Subject: Clarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93. I am directed to refer to paragraph 4 of Notification No. 1/93 which provides that under this notification, exemption would not apply if the goods in question bear a brand name or trade name of another person. In this context certain doubts have been raised following examples have been cited and clarifications have been sought whether the benefit of notification No. 1/93 would be available under such circumstances. Illustration I 2. It has been represented that in the case of castings, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter, to attract the mischief of the provisions relating to brand name, two conditions have to be satisfied. (1) Such brand name must indicate a connection between the branded goods and some person using such brand name. (2) Such connection should be in the course of trade. 6. Consequently if there is no trade of such goods, the brand name provision would not apply. 7. Coming to the first illustration, castings are manufactured as per the specific requirement of the customers and the brand name which the small scale unit puts on such castings is meant for use of the customer only for further manufacture. Castings having such brand name are not sold in the market as castings as such, because it will be of no u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Electricity Boards. Use of the brand name in such cases will not attract the mischief of para 4 of Notification No. 1/93, and the benefit of notification No. 1/93 cannot be denied under such circumstances. The Board agrees with the view taken in the Conference as here also the element in the course of trade is absent. 5.2 From plain reading of the said Notification and Circular referred above it is evident that the use of brand name should in the course of trade in the goods under consideration. If the same is not in the course of trade then benefit of the exemption contained in this notification cannot be denied. In the present case LIC Logo printed on diaries do not establish any connection between the goods and the logo, hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court. Ordered accordingly. The appeal is allowed with consequential relief, if any, as per law. Commissioner Central Excise Chandigarh Vs Hemkunt Builder [2002 (141) ELT 376 (T-Del)] 4. We have considered the submissions of both the sides. It is not the case of the Department that the concrete cement slabs which bear the mark ESSAR are being sold by the persons, on whose behalf these have been manufactured by the respondents, in the market and, therefore, the question of identifying such poles with any person, in the course of trade does not arise. As per Explanation to Notification No. 16/97, brand name means brand name, that is to say, a name or mark which is used in relation to any specific goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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