2000 (1) TMI 562

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....dvocates, for the Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These five applications relate to five appeals filed against the same order of the Commissioner of Central Excise, Rajkot. These are therefore being taken up together for disposal. 2. On hearing Counsels S/Shri V.B. Sheth and V.S. Nankani for the applicants and Shri ....

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.... not fix the brand name of any other persons who were not in turn entitled to the benefit of the same notification, on the goods claimed to be eligible under that notification. In the later named notification the condition was that they should not bear the name of such other person. Since the crankshafts bore the brand name "Adico", Show cause notice dt. 2-3-95 was issued covering the period 29-9-....

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.... order the aggrieved persons filed appeals before the Tribunal. It was claimed that M/s. Advance Mechanical did not have any machinery for manufacturing forgings, that the brand name could be inscribed only at the time of forging and that the forgings with the name embossed were purchased by them. It was claimed that on these facts the violation of the condition of notification was not made by the....

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....at appeared on the forgings. While accepting that the forgings were bought out items, he observed that the name of the end user must have been put on the forgings at the instance of M/s. Advance Mechanical Works and thus the condition in the Notification is violated. In concluding his deliberations he made the following observations. "In the light of the above discussion after having considered....