2005 (12) TMI 439

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....e Appellant. Shri K.S. Bhatt, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against Orders-in-Appeal Nos. 145/2003; 142/2003 & 145/2003, dated 16-10-2003, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. Since the issue involved in all these appeals is one and the same, we are taking up them together for disposal. ....

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....arments on job work basis to M/s. Topstitch. The goods manufactured on job work basis bear brand names such as Topstitch, Blue Star and New Star which belong to the principal M/s. Topstitch. In terms of Rule 4(3) of Central Excise Rules, 2001, M/s. Topstitch are to be considered as manufacturers of the garments bearing the brands Topstitch, Blue Star and New Star. Therefore, the appellants cannot ....

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....y. The Show Cause Notice does not say what those brand names are and to whom they belong. The learned Counsel brought to our notice Rule 4(3) of the Central Excise Rules, 2001 which is reproduced below: "4(3) Notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),....