TaxTMI 
TaxTMI 
2017 (3) TMI 543
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....ute in this case is from 2006-2007 to October 2009. During this period, the appellant had supplied the ceramic insulators to M/s Taruna Decom Pvt. Ltd., Bikaner (hereinafter referred to as M/s TDPL). M/s TDPL in turn had contract with the State Electricity Boards for supply of these insulators. As per terms of the supply of the insulators by the appellant to M/s TDPL, the insulators were to be affixed with name/mark "TDPL". The insulators, as per the terms of the contract with M/s TDPL, had been manufactured as per ISI specifications and there is no dispute that it is M/s TDPL who had obtained the ISI certification in respect of these insulators and the same had been given subject to the condition that each insulator shall be legibly and in....
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....ince this brand name does not belong to the appellant but belongs to M/s TDPL, the appellant would not be eligible for benefit of SSI exemption in respect of clearances goods affixed with this brand name; (b) confirmed the duty demand of Rs. 72,59,227/- against the appellant alongwith interest on this duty under Section 11AB of Central Excise Act, and appropriated an amount of Rs. 15,00,000/- paid by the appellant during investigation; and (c) imposed penalty of Rs. 72,59,227/- against the appellant under Section 11AC of the Central Excise Act. 1.3 Against this order of the Commissioner, the present appeal has been filed. 2. Heard both the sides. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that the word ....
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....12 (Tri. - Bang.) has held that symbol/monogram (S) used by M/s Sanghi Threads on the packing materials of all their products cannot be treated as their brand name or trade name and the same is only house mark to identify the manufacturer and not the product, that a name or mark to identify manufacturer and not the product cannot be treated as brand name or trade name, that in view of this, the impugned order denying the benefit of SSI exemption to the ceramic insulators affixed with the name TDPL is not correct, that even if it is held that the duty on the goods, in question, was payable and the SSI exemption was not available, the appellant would be eligible for Cenvat credit which has been incorrectly denied to them, that appellant had n....
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.... by M/s Avadh Polytubes (P) Ltd. affixed with the brand name "Bharti Airtel" to M/s Bharti Airtel Ltd. would not be eligible for SSI exemption under Notification No. 8/03-CE, that the ratio of the Tribunal's judgment in the case of Avadh Polytubes (P) Ltd. vs. CCE, Kanpur (supra) is squarely applicable to the facts of this case, that the appellant had never disclosed to the department that the ceramic insulators being sold by them to M/s TDPL are being affixed with the brand name/trade name of M/s TDPL and, hence, the longer limitation period under proviso to Section 11A (1) had been correctly invoked and the penalty on the appellant under Section 11AC had been correctly invoked. He, therefore, pleaded that this is not the case for waiver f....
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....itate the electricity boards to identify the supplier of insulator in case of rejection of the insulators by the Electricity Board. He has further clarified that these are not in the nature of brand name, but "TDPL" is only a mark required to be affixed on the insulator. 8. We find that a similar issue raised with reference to benefits of SSI scheme under Notification No. 1/93 has been clarified by the Tax Research Unit of Ministry of Finance (Department of Revenue) vide Circular No. 71/71/94-CX, dated 27.10.1994 for castings. The relevant paragraph is given below: "2. It has been represented that in the case of castings, there is a trade practice under which the SSI units produce the castings as per the design supplied by the customers a....
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....ods sold to them in terms of the agreement entered into. The Collector in the impugned order has held that affixing of "AP/K.E.B." amounts to affixing of trade name and brand name and hence in terms of para VIII of the notification, they are not entitled to the benefit of the Notification. 4. Ld. Counsel contends that the issue is no longer res integra and the Tribunal in large number of appeals have held that affixing the name of Electricity Board does not bar the appellants from seeking the benefit of the notification as the words "KEB" is not brand name or a trade name, but it refers to Karnataka Electricity Board., Ld. Counsel submits that the issue was decided by the Apex Court itself in the case of Astra Pharmaceuticals (P) Ltd. as r....