TaxTMI 
TaxTMI 
1999 (4) TMI 206
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.... whether the appellants were using the brand name of `KALINGA' which they were alleged to have been using earlier. It was gathered by the Officers that the appellant was still manufacturing wires and cables with the brand name `KALINGA' but on scrutiny of their classification lists effective from 1-3-1988 and 1-4-1988, it was found by the Revenue that they have not declared this fact in their classification lists. To verify this fact, a surprise visit was paid to appellant's manufacturing unit on 7-11-1988. On physical verification of the finished goods lying in the factory of the appellants, the Officers found that 202 coils of electric wires and cables were inscribed with `KALINGA' brand name. On verification of the process of manufactur....
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....ification No. 175/86-C.E., dated 1-3-1986. Therefore, 202 coils of electric wires and cables bearing `KALINGA' brand name were seized as being liable to be confiscated as they were not entitled to the benefit of Notification No. 175/86. Revenue also scrutinised sale invoices of the appellant resumed from them in respect of the clearance after 1-10-1987 when the Notification No. 223/87-C.E., dated 22-9-1987 incorporating para 7 disentitling goods affixing the brand name of another person not entitled to the S.S.I exemption notification was introduced. It was found from the record that demand-cum-show cause notice has also been issued by the Superintendent, Central Excise MOR 17, New Delhi for the period from 1-10-1987 to 28-2-1988. It is als....
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....re been established that brand name `Kalinga' is owned by R.K. Electricals, Naraina Industrial Area. Merely because the classification list of R.K. Electricals showing the brand name of `Kalinga' and paying full rate of duty has been furnished by the Revenue, it does not mean that brand name `Kalinga', as such, is owned by the said R.K. Electricals. Even if it is assumed, the learned Counsel submits, that the brand name of `Kalinga' was affixed on the cables as alleged in the show cause notice, such a brand name connects the appellant with that brand-their name being Kalinga Cable Company rather than a connection with R.K. Electricals, in the absence of any evidence of ownership of said brand with R.K. Electricals. He, therefore, urges that....