2007 (8) TMI 237

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....f the specific provisions that the goods bearing brand name/trade name of another person will not qualify for the said exemption ?" 2. A few facts - A search was conducted on the premises of M/s. United Tele-shopping & Marketing Co. Ltd. (M/s.UTS Limited). Further investigation revealed that the respondents were engaged in the manufacture of brand goods for M/s.UTS Limited. Show cause notice was issued to both the respondents. On 25^th June, 2001 order-in-original was passed by the Joint Commissioner of Central Excise confirming the show cause notice. The respondent - M/s. UTS Limited preferred appeal. By order dated 21-1-2002, the Commissioner of Central Excise (Appeals) allowed the appeal. Revenue aggrieved preferred Appeal before CEST....

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....mmissioner of Central Excise, Trichy Vs. Grasim Industries Ltd., [2005 (183) E.L.T. 123 (S.C.)] as also the judgment of the Madras High Court in Nivaram Pharma Pvt.  Ltd. vs. CEGAT, Madras [2006 (203) E.L.T. 8 (Madras)]. Reliance has been placed on another judgment which and if necessary would be adverted to. We may point out on facts that on all pieces sold the words "Slimmer Excer cycles" were marked prominently. Further the sticker of the logo UTS was affixed on the lower side of the pedal. It was the contention of the respondents that the logo "Excer cycle" displayed prominently on the cycle, while the sticker of the logo of UTS was inconspicuous. The learned Commissioner (Appeals) on the evidence held that the respondents he....