2003 (6) TMI 420

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....cation. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants manufactured machines vices and availed of the exemption under SSI Notifications issued from time to time; that they had filed declaration under Rule 174 on 1-4-99 declaring their brand name as "Aries SUPERGRIP"; that the Commissioner under the impugned order has confirmed the demand of Central Excise duty and imposed penalty and confiscated the seized goods with an option to redeem the same on payment of fine on the ground that the excisable goods manufactured by them bear brand name "Aries" with monogram of zodiac sign Aries. Learned Advocate further submitted that their brand name is "Aries SUPERGRIP" and not "Aries". In support of his contention he ....

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....he excisable goods manufactured by them is "Aries" which is evident from the photograph of the products manufactured by them and submitted by him during the course of the hearing. He pointed out that the word "SUPERGRIP" and "Aries" are written separately on the excisable goods manufactured by the appellants which goes to show that the brand name is not "Aries SUPERGRIP" as claimed by them. He further submitted that on metallic plate brought by the learned Advocate the words "Aries" and its zodiac sign are in distinct style and visually separable from the words "SUPERGRIP" which are written in capital letters and distinct colour than the "Aries" and its zodiac sign; that the word "SUPERGRIP" represent the telegraphic address of the appellan....