2007 (9) TMI 60

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....adjournment. We have examined the records and heard learned JDR. 2. During the above period, the appellants had manufactured and cleared T.V. Antennae to M/s. You and Me Marketing (P) Ltd. without payment of duty, by claiming exemption under the above Notification (SSI exemption). After investigations, the department found that the above brand name belonged to M/s. You and Me Marketing (P) Ltd., who (being traders), were not eligible for the benefit of the above Notification. Accordingly, it was felt that exemption from payment of duty on the goods was barred by para 4 of the above Notification, which provided that the exemption shall not apply to the specified goods where a manufacturer affixed the goods with a brand name or trade name ....

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....d on the subject goods were to be held to be the brand name/trade name of M/s. You and Me Marketing (P) Ltd. and consequently the SSI benefit would not be available to the goods on account of the bar created in para 4 of the Notification. In this connection, learned DR has relied on the Apex Court's judgment in Commissioner of Central Excise, Trichy v. Grasim Industries Ltd. [2005 (183) E.L.T. 123 (S.C.)]. After giving careful consideration to the submissions as also to the assessee's submissions recorded in the orders of the lower authorities, we find that the Revenue has established a connection between the goods in question and the marketing company. M/s. You and Me Marketing (P) Ltd had admittedly applied for registration of the brand n....