2004 (2) TMI 121

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....l stabilizers falling under Chapter sub-heading 9032.80. They were availing the benefit of Notification No. 1/93 in respect of their goods. Show cause notice dated 13-11-96 was issued proposing to deny them the benefit of Notification No. 1/93 for the reason mentioned above. The adjudicating authority confirmed the demand denying the benefit of Notification No. 1/93. On appeal by the assessee, Commissioner (Appeals) reversed the order passed by the adjudicating authority following the ratio of the decision of this Tribunal in Weigand India (P) Ltd. v. CCE, New Delhi - 1997 (94) E.L.T. 124 (T). The above order is under challenge before us at the instance of the Revenue. 3. The respondents' trade mark is "SARAT". Apart from showing its bra....

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....rand name associated with the foreign collaborator was used by the assessee. Only a name plate stating goods manufactured in technical collaboration with the foreign company was used. The learned DR submitted that the decision of this Tribunal in Chopra Appliances v. CCE, Delhi - 2001 (132) E.L.T. 95 (Del.) would be directly applicable to the facts of the present case. He also pointed out that the above decision was affirmed by the Supreme Court as an appeal by the assessee was dismissed in 2002 (146) E.L.T. A216. In Chopra Appliances the assessee was a manufacturer of LPG stoves under their own brand name "SNAP OR TRENDY". Along side these brand names, they were also mentioning "A SKN Product". Brand name "SKN" belongs to M/s. SKN Gas Appl....

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.... of the product and the products carry the name and address of the appellant distinctly with the trade mark "SARAT". The expression "Technical licences of ITL" would only go to show that the technical know-how was received from Instrument Techniques Pvt. Ltd. "ITL" is not used as a logo. It is used as a short form of the name of the company from whom technical assistance was received. The expression "A quality product from ITL Group" also would not in any way given the meaning that ITL is the manufacturer of the goods. 6. In Weigand India Pvt. Ltd., a name plate was affixed on the product declaring that the same was manufactured in technical collaboration with "GEA Wiegand GMBH West Germany". Following the ratio of the decision of the Su....