2000 (4) TMI 225

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....Chandrashekharan and K. Kumar, Advocates, for the Appellant. Shri M.P. Singh, JDR, for the Respondents. [Order per: V.K. Agrawal, Member (T)]. -  In these three appeals, arising out of following order, the issue involved is whether M/s Elymer Havells Pvt. Ltd. were affixing the excisable goods with the brand name of another person so as to make Notification No. 175/86, dated 1-3-1986....

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....nfirmed the demand amounting to Rs. 17,92,451.50 and imposed a penalty of Rs. 50,000/- holding that their products were affixed with the brand name of M/s. Havells Industries. Hence, Appeal No. E/317/92-B. The Collector (Appeals) under Order-in-Appeal dated 30-7-1992 also denied them the exemption under Notification No. 175/86 for the same reasons. Hence Appeal No. E/5210/92-B1. The third Appeal N....

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....te was issued to them on 27-4-1994 by the Registrar of Trade Marks, their certificate was renewed in 1987 which is evident from the letter of their Advocate looking after the Registration work. The learned Senior Counsel submitted that as the brand name in question has been registered in their name and renewed in 1987, the mischief of Para 7 of Notification No. 175/86 is not attracted as they were....

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....re advertised before Registration and submitted that as their application for registration of brand name was published on 1-11-1993, it is apparent that till then the brand name was not registered in their name and as such they cannot claim that they were affixing their goods with their own brand name and accordingly Para 7 of Notification No. 175/86 will be applicable and the exemption from payme....