1999 (9) TMI 243

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.....  Shri R.S. Sangia, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The Collector (A) in the impugned order held that they have failed to produce any other certificate issued by Registrar of Trade mark on records nor any evidence to show that the ownership of brand "Kwality" was otherwise as contended by the Department or that turnover of M/s. Kwality Ice Cream Co.....

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....oned appeal. 2. The facts of the case in brief are that the appellants manufacture "Kwality Brand Ice Cream" under Chapter sub-heading 2105.00. The appellants are registered with the Directorate of Industries, U.P. as SSI unit. They claimed SSI exemption under Notification No. 175/86-C.E. A SCN was issued to the appellants on 7-11-1990 asking them to explain as to why the benefit of Notifi....

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....hat the "Qwality" Brand name was being used by them over a number of items, therefore, it should be considered their own brand, if any. Ld. Counsel refers to the judgment of this Tribunal in their own case and submits that the Tribunal granted stay in that case and remanded the matter to the Collector concerned. He, therefore, prays that in this case also similar view may be taken. 4. Shri....

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.... the earlier case had permitted the production of certain relevant materials as evidence to be taken on record and has remanded to the Asstt. Collector for considering afresh evidence produced and to re-determine eligibility of the appellants herein to the exemption on the basis of that evidence, evidence which was to show that the company based in New Delhi K.I.C Food products are not the exclusi....