TMI Blog1999 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the value of Rs. 15,00,000/- and concessional duty on subsequent clearance in the case of clearance not exceeding rupees 2 crores in the preceding years. Rule 8 of the Central Excise Rules, 1944, had given powers to the Central Government to grant exemption from duty in certain cases. Section 5A was inserted in the Central Excises and Salt Act, 1944, with effect from 1st July, 1988 and Section 5A has now provided for the power to exempt and reference to Rule 8 now will not be necessary since it stood abrogated. 2It is contended by the petitioners that they are. entitled for the benefit of the aforesaid Exemption Notification, but by an Order dated 6th May, 1991, the Assistant Collector of Central Excise, Panaji, Goa, denied the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals), Bombay, who dismissed the appeal observed : ".....the appellants have admitted that the trade mark 'Indoco' of M/s. Indoco Remedies is used for the reason that the latter is a distributor and promoter. So it is not that the said trade mark is mentioned for any purpose other than the trade. The trademark of Indoco Remedies helps them in promoting their sales for their product. If this is not the purpose, there should not have any need to show the trade mark of M/s. Indoco Remedies so prominently to attract the immediate attention of the customer." For this reason he confirmed the Order passed by the Assistant Collector of Central Excise, Panaji and dismissed the Appeal. Para 7 of the Exemption Notification. Which according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-name), the very 'reason d'etre' for granting the exemption disappears. The exemption is designed to enable the small manufacturer to survive in the market in competition with the ineligible manufacturer but If he joins, or identifies himself with the ineligible manufacturer, his goods become one with the goods of such ineligible manufacturer. They become indistinguishable. In the market, they will all be understood as one and the same goods. They no longer need the benefit under the Notification." Therefore, if the same brand-name, or trade-name is also used by a manufacturer who is not eligible for the exemption then this would be a misuse. The object of para 7 is to prevent this. It prevents both loss to the Revenue and illegal adva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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