TaxTMI 
TaxTMI 
2011 (5) TMI 341
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....icer of Central Excise on 13.07.2004. Verifications of record and stock lying at the factory premises revealed that they are using the brand name KICH on each of their product and packing material. As they were not having any machine for affixing/printing of Kich brand name on their products, the goods after being manufacturing in their factory, was being sent to the factory of Kich Manufacturers for affixing the said brand name. After affixing the same the goods were returned to the said appellant s factory, wrapped in plastic bags bearing Kich marking and subsequently packed in corrugated box having same Kich brand printed on the same. It was further seen that corrugated boxes were also printed with AISI 316 STAINLESS STEEL HARDWARE PRODUCTS . The name and address of the manufacturer was nowhere written on the said corrugated boxes. 4. Similarly, M/s. Kich Manufacturers were also manufacturing the same very goods under the brand name Kich. It is seen that an ISO certificate in relation to Kich brand architectural hardware items produced by them. The brand name Kich was being affixed on each of their final product prior to packing and the goods were being wrapped in poly....
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....ey did not mention description of the items on the packing material but were mentioning product code No. on the same; that packing materials was bearing mark as TM . KICH , AISI 316 STAINLESS STEEL HARDWARE PRODUCTS ; that he agreed and confessed that they were using common brand name for both the units. In his subsequent statement recorded on 20.07.2004, he inter-alia stated that the brand name Kich on the products of both the firms printed in the of M/s. Kich Industries and neither of the two units mentioned the names of the manufacturer on any of their packing materials or the box; that both the manufacturing units along with M/s. KO, M/s. KMPL and M/s. FTPL are known as Kich Group of Companies, that though they are separate entities they are owned by same group of family members; that in order to establish a common identity in the market and to facilitate effective advertisement at a lower cost, they preferred to emphasize on consumer that the products were a banner known as Kich Group of Companies. He also disclosed the name of various dealers. 7. During the course of subsequent investigation, statement of one Smt. Chetna Jagdish Mistry, proprietor of M.s, Neki Corpo....
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....the said allowing of use of the brand name. They also contested that the word Kich was not registered brand name of M/s. Kich Industries and as such, use of the same by Kich Manufacturers, cannot be held to be in contravention of the explanation to the notification. 10. The adjudicating authority did not find favour with the above contention of the appellants and confirmed the demand of duty of Rs. 17,71,232/- against M/s. Kich Manufacturers along with confirmation of interest and imposition of penalty of identical amount under Section 11AC of the Central Excise Act. In addition, penalty of Rs. 10,000/- stands imposed on Shri Bharatbhai C. Hapani, authorised signatory and of Rs. 10,000/- on M/s. Kich Industries. He also confiscated the goods under seizure with an option to the appellants to redeem the same on payment of redemption fine of Rs. 30,000/-. The said order of Jt. Commissioner was upheld by Commissioner (Appeals), hence the present appeals. 11. We have heard Shri P.V. Seth, learned advocate for the appellants and Shri S.K. Mall, learned SDR for the Revenue. The sole issue required to be decided is as to whether the appellants M/s. Kich Manufacturers we....
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....Industries, were the same, none of these units were mentioning details of manufacturer either on the packing material or on their products; (vii) It was admitted during the investigation that M/s. Kich Manufacturers and M/s. Kich Industries as well as other three firms/ companies were known as Kich Group of Companies in order to establish a common identity in the market and to facilitate effective advertisement at lower cost; (viii) M/s. Kich Industries was established since 1998 and manufacturing excisable goods under brand name KICH whereas M/s. Kich Manufacturers had commenced since July 2003 and were also manufacturing excisable goods under brand name KICH ; (ix) M/s. Kich Manufacturers and M/s. Kich Industries having being showing description of product on their packing material as AISI 316 STAINLESS STEEL HARDWARE PRODUCTS along with their product code under brand name KICH . (x) Same name and style of brand name is used by M/s. Kich Manufacturers and M/s. Kich Industries inasmuch as the same was being printed on single machine installed in the premises of M/s. Kich Industries; (xi) The brand logo KICH , ISO logo and packing m....