TaxTMI 
TaxTMI 
2014 (2) TMI 546
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....appeals filed by the assesses and 3 appeals filed by Revenue are being disposed of by a common order as the issue involved is identical and all the appeals arise out of the same set of facts and circumstances. 2. After hearing both the sides duly represented by Shri K.K. Anand, Ld. Advocate for the appellants and Shri V.P. Batra, Ld. Departmental Representative for Revenue we find that all the 3 appellants are engaged in manufacture of automobile spare parts, diesel generator, DG parts and railway parts. Their factory was visited by the Central Excise officials on 10.09.2003 and after verifications, it was found they were procuring the castings from various casting manufacturers. However, in respect of castings received from M/s. Krishna....
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....w-material for the appellant, would not result in denial of the benefit of small scale industries exemption to them. The said decision of the original adjudicating authority was appealed against by the Revenue before the Commissioner (Appeals), who upheld the said orders. Hence, the present two appeals by the Revenue against the orders of the Commissioner (Appeals) in the case of M/s. SM Engineering Works and M/s. Juneja Engineering Works. As regards the proceedings relating to the seizure in the case of M/s. Auto Spares (India), the original adjudicating authority upheld the demand. The said order was appealed against by the assessee before the Commissioner (Appeals), who upheld the demand but reduced the penalty. Accordingly, the order....
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.... the brand name, which is already embossed on the castings and as such hit by the bar of provisions of small scale industries notifications, which deny the benefit to the specified goods bearing brand name or trade name of another person. The adjudicating authority has also observed that these castings were being manufactured by other casting manufacturers along with the brand name under the instructions and orders of the appellant. As such, he has held the denial of the small scale industries notifications. 6. On the other hand, the appellant's contention is that the disputed issue was the subject matter of various Tribunal decisions wherein it was held that the brand name already embossed on the inputs procured from outside will not am....
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....f brand name in the final product would amount to giving an impression to the general public about the connection of the brand name with the final product but there is no direct decision reversing the above judgement on the point of use of brand name on the procured inputs. In any case, he submits that as during the relevant period there were decisions as detailed above, which were holding the field in favour of the assessee and as such the longer period of limitation would not be available to the Revenue. 8. We agree with the Ld. Advocate on the point of limitation as discussed in the preceding paragraphs, there are plethora of decisions of the Tribunal holding that the presence of brand name of another person on the inputs/raw-material....