2003 (10) TMI 76

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..../s. Cuxson Gerrard & Co. Ltd., U.K., who vide their letter dated January, 1997 had authorised, the appellants, as licensed user of the said trade mark in India to manufacture and distribute the said goods bearing the said brand name/trade mark. 3. The Reserve Bank of India have allowed the appellants to enter into technical collaboration with this U.K company and this permission was to pay not only a lumsum for the payment for the technical collaboration but also for payment of royalty to the U.K company. Consequently, they were granted the permission to utilize the said brand name in India by the U.K. Company. 4. The proceeding was initiated consequent to the investigation made by the officers of Director General of Anti-evasion, as ....

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....] in the context of a notification issued under Section 5A of the Central Excise Act, 1944. Following the same there would be no merit in these appeals as regards the eligibility to the notification. (b)         However, we find that allegations made and determined in the proceeding by the adjudicating authority as regards suppression of fact or mis-statement on the part of the appellant cannot be upheld in the facts of this case. It is found that there was no intention to defraud the Government of its duties or suppression of their activity. The appellants have filed detailed declarations with the office of the Assistant Collector after initiating their manufacturing activities in May, 1997 and th....