2004 (12) TMI 211

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.... name for identifying the cylinders. The department initiated proceedings invoking larger period on the allegation that they have used the brand name and hence are not eligible for the benefit of Notification No. 175/86, 1/93. The Commissioner after due consideration of the matter in the light of several judgments of the Apex Court, High Court and the Tribunal noted in his order, has decided the case in the assessee's favour both on time bar as well as on merits of the case. The findings recorded by him in paras 13 to 17 are reproduced herein below : "13. I have carefully considered the appeal memorandum and the detailed submission made on behalf of the appellants as summed up in paragraphs 2 to 12 above. The arguments advanced by th....

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....rity has, on the other hand, relied upon the decision of the Hon'ble Tribunal in the case of Cochin Soft Drinks v. C.C.E., reported in 1996 (86) E.L.T. 275. The facts of the case are quite different from the present one inasmuch as the markings in the case of soft drinks clearly connotes to the buyer of the soft drink a known brand name indicating the link between product and the brand owner. It is not the same case herein as the markings are basically in compliance of the requirements under the Gas Cylinder Rules and the same do not constitute any brand name or trade name. 16. The arguments advanced by the appellants in regard to applicability of Section 11A and 11AC are also equally valid. 17. In view of the findings as abov....