2006 (2) TMI 175

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....ntral Excise Act, 1944 (for short "the Act") against the impugned Final Order No. C-III/1224/03-WZB/2003, dated 2nd of September, 2003 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short "the Tribunal") in Appeal No. E/705/02 dismissing the appeal filed by the appellant. The Tribunal held that the assessee-company was not eligible for the benefit ....

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....ned above at Sl. Nos. (a), (b), (c) and (d) from the year 1986 onwards while those mentioned at Sl. Nos. (e) and (f) from 1990 and 1989 onwards respectively. 3.The assessee-company being an SSI Unit claimed the benefit under the above Notification in respect of the above goods manufactured and cleared by them. The assessee was served with a show cause notice denying the benefit of the Notificat....

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....re trade names belonging to M/s. Dai Ichi Karkaria Ltd. It was further submitted that M/s. Dai Ichi Karkaria Ltd. had stopped producing the above goods and was not using he said trade names for the last fifteen years and it was the assessee-company which was using the said trade mark for the last fifteen years and therefore it was entitled to exemption under the aforesaid Notification. 5.Out of....

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.... not be entitled to the benefit of Notification No. 1/93-C.E. in respect of the above three registered trade marks. The order of the Tribunal with respect to these products, which are registered trade marks, is affirmed. 8.However, Amigen, Sorgen and Sigum are not the registered trade marks and there is no finding recorded by any of the authorities below or by the Tribunal on the assertion made....