TaxTMI 
TaxTMI 
2005 (4) TMI 470
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....r the Respondent. [Order]. - In these two appeals, M/s. Ex Thos Electronics Pvt. Ltd. and their Director, are challenging the confiscation of the goods and imposition of penalty. 2.Shri B.L. Narasimhan, learned Advocate, mentioned that the appellants, a small scale unit, manufacture emergency lights, telephones and calculators out of the parts purchased from the local market and parts imported....
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....ame of another person; that, some times, the brand names were already printed on the components purchased from the market; that except in case of brand names, Citizen and Casio, which are well known brand names, the Department has not adduced any material to show whom the other brand names belonged to; that the benefit of small scale exemption notification is not available only when the goods bear....
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....hem; that the Notification clearly mentions that the brand name may be registered or un-registered; that as the goods were bearing the brand name of another person, these are liable for confiscation and penalty is imposable on both the appellants.  4.I have considered the submissions of both the sides. Notification No. 16/97-C.E. clearly provides that the benefit of exemption contained in th....
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....ing cleared, belongs to another person and unless and until the identity of the person whom the brand name belongs to is known, it cannot be claimed by the Revenue that it indicates a connection in the course of trade between the specified goods and some person user of such name. In absence of any material to indicate the identity of the owner of the brand name said to have been used by the appell....