TMI Blog2019 (9) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... CI and State Governments, were made by the manufacturers to comply with the requirements of Jute Control Order. The Hon ble Supreme Court further held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Appeal allowed - decided in favor of appellant. - Excise Appeal No.75295 of 2016 - FINAL ORDER NO.76390/2019 - Dated:- 23-9-2019 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) AND MR.C. J. MATHEWS, MEMBER (TECHNICAL) Shri N.K.Chowdhury, Advocate for the Appellant Shri A.K.Biswas, Authorized Representative for the Appellant ORDER Brief facts of the case are that the appellants are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.30/2004-CE along with interest and penalty. These orders are under challenge in the present proceedings. 3. We have heard the Ld. Counsel representing the appellants as well as the Departmental Representative for the Revenue. 4. Both sides agree that the dispute involved in all the present appeals stands decided by the Hon ble Supreme Court in the case of RDB Textiles Ltd. Vs. CCEx. S.Tax, Kol.IV as reported in 2018 (359) ELT 433 (SC). The Hon ble Apex Court had examined the wordings of the Notification as it stood during the disputed period and decided that the printing of the name, logo and other particulars of buyer, like, FCI and State Governments, were made by the manufacturers to comply with the requirements of J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me person using such name or mark . In the present case, the markings on the jute bags are not for the purpose of indicating a connection in the course of trade between the jute bag and some person using such name or mark. The markings are by compulsion of law only in order that Governmental Authorities involved in the PDS may identify and segregate the aforesaid jute bags. This being the case, it is obvious that there is no brand name involved in the facts of the present cases. 19 . 20 . 21 . 22 . The facts of these cases are far from the facts in Kohinoor Elastics (supra). In Kohinoor Elastics (supra), it was found that, as a m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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