2004 (5) TMI 339

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....ri K.S. Ravi Shankar, Advocate, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  This appeal is filed by Revenue against Order-in-Appeal No. 1238/99-C.E., dated 22-11-1999 passed by Commissioner of Central Excise (Appeals), Bangalore. 2. Shri P.M. Saleem, ld. SDR appearing for the Revenue pleaded that in this case, the respondents are manufacturer of Automatic PF C....

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....case of M/s. Fosroc Chemicals Ltd v. CCE [1993 (65) E.L.T. 119] has been discussed by the Larger Bench of Tribunal in their Final Order in the case of Namtech Systems Ltd. v. CCE [2000 (115) E.L.T. 238] wherein it was held that benefit of SSI exemption under Notification No. 175/86 and Notification No. 1/93, dated 1-3-1986 was not available to specified goods with the brand name/trade name of fore....

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....ector of appellant company recorded on 22-3-1996 clearly mentions that the name of instrument they are manufacturing is 'phasitron' which is registered trade name used by M/s. Sargrove Automation Ltd. which is registered with the Trade Mark Registry, United Kingdom in 1980. Therefore, he pleaded that the appeal of the Revenue may be allowed. 3. Shri K.S. Ravi Shankar, ld. Advocate appearin....

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....name belonging to a foreign company but registered in India in assessee's own name benefit of Notification No. 1/93-C.E. not to be denied. He also relied on the decision of the  Kolkata High Court in the case of C.C.E., Kolkata v. Esbi Transmission Pvt. Ltd. [1997 (91) E.L.T. 292] wherein it was held that brand name belonging to foreign company but registered in India for others, who acquire ....