TaxTMI 
TaxTMI 
TaxTMI 
2017 (3) TMI 510
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....rred as PE) were getting their readymade garments manufactured from job workers and clearing the same. The period involved in the case in hand is 2001-02 and 2002-03, it is the case of revenue that the said PE had cleared the readymade garments by availing benefit of small scale exemption under notification 8/2001-CE as amended; were ineligible to do so as they were manufacturing and clearing under the brand name of "Rusty Soul" and "Woods & Woods" and "Jeanagers". It is also the case of the revenue that since benefit of notification 8/2001 as amended will not be applicable the differential duty needs to be worked out from the date the PE exceeded the exemption limit. Further, the authorities had seized 2985 pieces of shirts having the same....
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....missioner of Central Excise, Mumbai IV (Trade notice no. 26/01 dated 15.03.2001, trade notice issued by CCE, Delhi-I and 13/01 dated 12.03.2001). It is his submission that the revenue authorities have not considered the search carried out by the trade mark authorities in its proper perspective and have confirmed the demands which are not required to be confirmed. As regards the confiscation of the branded goods seized, it is his submission that the appellant PE had never manufactured any branded goods and were only manufacturing unbranded and affixing labels of washing instruction and sizes of the readymade garment. It is the submission that appellant has not manufactured any branded readymade garment seized at the godown at Dadar which doe....
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.... 6. The short issue that arise for our consideration is whether the main appellant PE is liable to pay differential duty for the period in question, on the redeemed garments bearing the brand name and manufactured and cleared by them and consequently interest and penalties on the main appellant as well as other appellant. 7. We find from the records that the Adjudicating Authority as well as the first appellate authority have recorded that the readymade garment bearing the brand name "Rusty Soul" "Woods & Woods" were belonging to Hiralal Gulabchand & Co., whose proprietor is Shri Siddharth H. Shah. Both the lower authorities have come to a conclusion that the said brand were registered with the Registrar of Trade Marks in the name of Hiral....
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....brands like 'Jeanagers' , "Rusty Soul" and "Woods & Woods". Registrar of Trade Marks vide his letter dated 27.03.2003 informed that all the 3 brands belonged to Shri Siddharth H. Shah (Exhibit VII, VIII, IX). Further, on the basis of investigation conducted and documents taken over, it is seen that the following brands are owned by the firms as detailed below:- Sr.No. Brand name Name of the firm Reference 1 Woods & Woods M/s. Hiralal Gulabchand & Co., A-1, Shah & Nahar Ind.Estate, Unit no. 123, Mumbai - 13 Dy.No.-300/2001 CO(H) issued by Dy. Registrar of Copyrights, New Delhi (Exhibit-XVII) 2 Rusty Soul -do- Search Certificate no. CC3181/2000-2001/5142 dt.12.12.02 issued by Registrar of Trade Mark, Mumbai (Exhibit-XVIII)....
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....to come to a conclusion that the brand Rusty Soul and Woods & Woods are not registered with the Registrar of Trade Marks and only applications have been made with the authorities. The corollary of such observation would mean that the appellant PE is eligible for the benefit of notification 12/01-Central Excise dated 01.03.2001 which reads as under:- "Notification No. 12/2001-C.E., dated 1-3-2001 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods other than those bearing a registered brand name or sold under a registered brand name, falling under sub-heading ....
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.... Trade & Merchandise Marks Act, 1958. The mere filing of application for registration of brand name will not attract Central Excise duty. (4) Therefore, the earlier Trade Notice No. 18/2001 dated 3/3/2001 stands modified accordingly. (5) All the trade association are requested to bring the comments of the said trade notice to the attention of their member manufacturers in particular and to the trade in general." 13. The contents of the notification and as reproduced would indicate clearly that the benefit of notification 12/01-CE would be applicable to the appellant here as it is on record that the brand "Rusty Soul" and "Woods & Woods" were not registered with the authorities and application were made. In our considered view, as the b....