TMI Blog2003 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... res (India) Ltd. (In short Kores). 2.Shri M. Chandrashekharan, learned Senior Advocate, submitted that M/s. Econoprint Stencils Pvt. Ltd. manufacture duplicating stencil paper; that the Brand name "ECONOPRINT" registered in the name of M/s. Kores was lastly renewed with effect from 29-7-1988 for a period of seven years and thus the brand name was renewed up to 28-7-1995; that M/s. Kores did not apply for the renewal of the registration thereafter; that accordingly after 29-7-95, the ownership of M/s. Kores on the brand name "ECONOPRINT" stands ceased; that further M/s. Kores have not manufactured duplicating stencil since 1975 in "ECONOPRINT" brand; that the Appellant M/s. ESPL are manufacturing the goods under the Brand name "ECONOPRINT" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, the specified goods manufactured by S.S.I. unit should have been cleared under the brand name of another person who used the same brand name on identical goods. Finally, he submitted that the extended period of limitation is not invocable for demanding the duty of excise as M/s. ESPL have filed Classification Declaration under Rule 173B of the Central Excise Rules, 1944 clearly declaring their product "ECONOPRINT" Duplicating Stencil claiming exemption under S.S.I. Notification No. 1/93-C.E., dated 28-2-93; that, therefore, it cannot be said that they had falsely availed the benefit of S.S.I. exemption; that wherever, they had used the brand name, they had declared it accordingly; that in the Classification Declaration they had also dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not owned by Kores which is a false statement; that Shri S.S. Bhandari had dealt with the goods knowing their liability to confiscation as wrongful benefit of S.S.I. exemption was availed by M/s. ESPL. 5.In reply the learned Senior Counsel submitted that Shri R.V. Deora, Corpn. Adviser in M/s. Kores (India) Ltd. has affirmed in his affidavit dated 27-12-2001 that trade mark "ECONOPRINT' was owned by M/s. Kores till 28-7-95 and did not get it renewed after 28-7-95 when its validity expired and that M/s. Kores (India) Ltd. had relinquished the said trade mark since 29-7-95 and ceased to be the owner of the said trade mark and have no claim to it. 6.We have considered the submissions of both the sides. Para 4 of the relevant S.S.I. Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Kores (India) Ltd. and the same was assigned to M/s. ESPL under the agreement and accordingly M/s. ESPL is using the said brand name. It is also on record that no copy of assignment document assigning the brand name to M/s. ESPL by M/s. Kores (India) Ltd. has been brought on record. In fact Shri Sudhir Soni in his statement dated 9-4-2001, has deposed that copy of the agreement under which M/s. Kores (India) Ltd. had assigned "ECONOPRINT" brand to M/s. ESPL and at present copy of the agreement "is not traceable; as such we are unable to furnish the same." In view of this it cannot be claimed by M/s. ESPL that brand name "ECONOPRINT" did not belong to M/s. Kores (India) Ltd. It is also not necessary for attracting the mischief of Para 4 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. are dealing in the impugned goods manufactured and cleared by M/s. ESPL. Under the agreement M/s. Kores (India) Ltd. has been appointed as selling agent of M/s. ESPL for selling their products. The issue "whether the benefit of small-scale exemption under Notification No. 175/86 .................and subsequent exemption notification No. 1/93-C.E., dated 28-2-93 was available in terms of Para 7 of Notification No. 175/86-C.E. and Para 4 of Notification No. 1/93-C.E. when the specified excisable goods were affixed with the brand name of a person who was not a manufacturer" has been considered by a Larger Bench of Five Members in the case of Nemtech Systems and Others v. CCE, Bangalore and Others [2000 (115) E.L.T. 238 (T) = 2000 (36) RLT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r disclosed by M/s. ESPL to the Department. In the classification declaration filed by them, they have simply mentioned duplicating stencil paper 'ECONOPRINT" unbranded. As observed earlier Shri Sudhir Soni has clearly admitted in his statement dated 5-3-2001 that the brand name "ECONOPRINT" is owned by M/s. Kores (India) Ltd. Further, he has mentioned that the same had been assigned to M/s. ESPL. In view of this, it cannot be claimed by M/s. ESPL that they were under the bona fide belief that the impugned product was bearing their own name. However, the benefit of Modvat credit of the duty paid on inputs, if any, will be available to M/s. ESPL on production of duty paying documents to the satisfaction of the adjudicating authority within o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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