2020 (2) TMI 748

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....te appearing for the applicant/appellant submits that the dispute involved in the present appeal is covered by the decision of Hon'ble Supreme Court in the case of RDB Textiles Ltd. Vs. CCE & ST, Kolkata-IV [2018 (359) E.L.T. 433 (S.C.)]. 3. In view of the submissions as made by the learned Advocate, the prayer for out of turn hearing of the appeal is allowed. 4. With the consent of both the sides, the appeal itself is taken up for hearing. 5. The issue involved in this case is whether affixing name, logo and particulars of the buyers such as FCI and State Governments on Hessian Bags/Sacks to comply with the requirement of Jute Control Orders would be treated as affixing of brand name within the meaning of Notification No.12/2011-CE d....

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....he case of RDB Textiles Ltd. Vs. CCE & ST, Kolkata-IV as reported in 2008 (359) ELT 433 (SC). The Hon'ble Apex Court had examined the wordings of the Notification as it stood during the disputed period and decided that the printing of the name, logo and other particulars of buyer, like FCI and State Governments, were made by the manufacturers to comply with the requirements of Jute Control Order. The Hon'ble Supreme Court further held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Accordingly, the Apex Court held that the benefit of Notification No.30/2004-CE will be available during the disputed per....