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        Central Excise

        2012 (6) TMI 526 - AT - Central Excise

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        Appeal dismissed due to use of another company's brand name for manufacturing goods. The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai because the goods were manufactured with a brand name belonging to another company, ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal dismissed due to use of another company's brand name for manufacturing goods.

                                The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai because the goods were manufactured with a brand name belonging to another company, making the respondents ineligible for small scale exemption under Notification No. 175/86. This decision was confirmed due to the specific order placed by M/s. Sagarika Accoustronics Pvt. Ltd. for plastic casings for 'Universal' brand pre-recorded audio cassettes.


                                The Appellate Tribunal CESTAT, Mumbai dismissed the appeal as the goods were manufactured with the brand name 'Universal' belonging to M/s. Universal (India) Pvt. Ltd., making the respondents ineligible for small scale exemption under Notification No. 175/86. M/s. Sagarika Accoustronics Pvt. Ltd. ordered plastic casings from the respondents for 'Universal' brand pre-recorded audio cassettes, confirming the decision to reject the appeal.
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