TMI Blog2019 (4) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, the same needs to be construed strictly. Demand of duty upheld. Penalty - HELD THAT:- Even though penalty has been imposed u/s 11 AC of CEA 1944, both the authorities below has not extended the benefit to discharge the penalty subject to fulfillment of condition laid down there under. Consequently the appellant is allowed to discharge 25% penalty under Section 11AC and CEA 1944 subject to fulfillment of condition laid down. Penalty imposed under Rule 173Q is set aside. Appeal allowed in part. - Appeal No. E/783/2011 - A/85686/2019 - Dated:- 14-2-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri V.S. Sejpal, Advocate for the Appellant Ms. A.S. Parab, AC, Authorized Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They have produced various letters/certificates/ statements of original equipment manufacturers to support their case. They have submitted that only letters were used by them and original logos of the manufacturers were different in colour, style and form. The initials used by them were only for the sake of identification. Relying on the following cases, he has submitted that it was not proper on the part of the departments to see such identification marks as registered brand name, etc. (i) Vir Rubber Products Pvt. Ltd. Vs. CCE, Mumbai-III- 2003(161) E.L.T. 623 (Tri.-Mumbai). (ii) Vir Rubber Products Pvt. Ltd. Vs. CCE, Mumbai-III- 2015(318) E.L.T. 578 (SC). (iii) Swathe Industry Vs. CCE, Chennai-2001(131) E.L.T. 345 (Tri.-Chennai). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that person. (B) Where the specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of another manufacturer or trader, such specified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader. 5. A plain reading of the explanation gives an understanding that a name or mark such as symbol, monogram, label, signature or invented words so as to indicate the connection in the course of trade between such goods and some person using such name would be considered as a brand name or trade name. In the instant case, the appellants are manufacturing, by their own admission, parts of pressure cookers of brand such as Elite , K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal equipment manufacturers. Therefore we find that the Learned Commissioner (Appeals) has correctly held that the reliance placed by the Appellant in the case cited by them is not applicable. In view of the above, we find that there is no infirmity in the Order as far as it relates to confirmation of the duty. 7. However, we find that even though penalty has been imposed u/s 11 AC of CEA 1944, both the authorities below has not extended the benefit to discharge the penalty subject to fulfillment of condition laid down there under. Consequently the appellant is allowed to discharge 25% penalty under Section 11AC and CEA 1944 subject to fulfillment of condition laid down. Penalty imposed under Rule 173Q is set aside. To the extent the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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