2003 (10) TMI 463

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....ute. Appellant No. 1 is engaged in the manufacture of aluminium ladders under the brand name of "SUMER" which belongs to appellant No. 4. On conducting enquiries by the Central Excise Officers, it revealed that this brand name was got registered by appellant No. 4 with Trade Mark authorities in the year 1971 and they had been getting the aluminium ladders manufactured from appellant No. 1 under that brand name, on payment of fabrication charges. Similarly, appellant No. 3 had also been getting the ladders manufactured from appellant No. 1 in that very manner. On completion of enquiry, show cause notice was served through which duty demand of Rs. 14,71,045/- for the period 1994-95 to 28-9-1996 was raised by denying the benefit of exemption u....

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....4 of Notification No. 1/93 are not attracted for denying the benefit of the Notification. 3. On the other hand, the learned JDR has only reiterated the correctness of the impugned order. 4. We have heard both the sides. We find that the benefit of the exemption Notification No. 1/93 had been denied to the firm appellant No. 1 solely on the ground that during the period in question, they had been using the brand name "SUMER" on the products, which belonged to appellant No. 4 (Sumer & Co.). But we do not find any cogent and reliable evidence to substantiate this ground. We find that the initial registration of the brand name "SUMER" in the name of appellant No. 4 came into an end in the year 1985 and thereafter they never appl....