2017 (7) TMI 595

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issued by the respondents demanding payment of basic excise duty alleging that the excisable goods were removed without payment of duty. 3. The legal issue which is involved in these cases is, whether the petitioners are entitled for the exemption from payment of duty on goods bearing the brand name of another person cleared from their factory in terms of the relevant Notifications. The said issue has been finally decided in the assessee's own case in Kali Aerated Water Works vs. Commissioner of C.Ex., Madurai, reported in 2015 (320) E.L.T. 692 (S.C.), wherein the appeal filed by the petitioner / assessee was allowed. The operative portion of the judgment is as follows: "4.It is clear from the above that the trade name 'Kalim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4.1994 and hence no motive can be attributed against the appellant in respect of the Mutual Agreement. I have read the entire contents of Mutual Agreement. I find that Mr.K.P.R.Sakthivel is also a party to the said Mutual Agreement and no royalty is also payable to the said K.P.R.Sakthivel. Even Mr.K.P.R.Sakthivel has specifically agreed that he cannot use the brand name in the marketing area of the appellant. Thus there seems to be recognition of individual proprietary rights over the brand names within the respective specified marketing area. The nature of succession of the proprietary rights of the brand names have also been clearly dealt with. It clearly establishes that the appellant and the male descendants are alone are entitled to s....