2018 (8) TMI 1673

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....the Commissioner of Central Excise. These involve alleged clearances of goods by the appellants bearing the brand name of another person availing wrongly the benefit of SSI exemption. The appellants herein are manufacturers of various varieties of biscuits /cakes and bakery items and they have been availing the benefit of SSI exemption under Notification No. 08/2003- CE dated 01.03.2003. During the period 2003-2004 to 2006-2007 the appellants had manufactured biscuits both branded and unbranded; branded biscuits were supplied to well known bakery in Hyderabad namely M/s Karachi Bakery and they have availed the benefit of aforesaid SSI exemption Notification. Central Excise Authorities received information that they were manufacturing these ....

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....-2004 to 2005-2006. The statement of Shir Lekhraj Ramnani, Proprietor of the firm that fruit biscuits supplied by them to Karachi Bakery in card board boxes printed with the design of "M/s Karachi Bakery" printed on it. There was never a statement made that the appellants cleared fruit biscuit in boxes from 2003 onwards. c) Karachi Bakery is not a brand name because it was not registered. d) Burden is on the Department to prove that Karachi Bakery is a brand name. e) the name Karachi Bakery is not owned by any particular person because it has geographical significance. f) the display of brand name on the packing material does not amount to use of brand name of another person. g) the appellants did not use electrical ovens for manu....