PHILCO HOME APPLIANCES (P) LTD. Vs. CCE

JUDGEMENT

(1.) Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals).

(2.) In this case a show cause notice was issued to the appellant for demand of duty on the ground that they are clearing the Aluminium Pressure Cooker under brand name of 'Philco, which belongs to M/s. Philco Metal Industries.

(3.) The contention of the appellant is that they are not manufacturing similar goods. M/s. Philco Metal Industries are manufacturing Utensils, whereas appellants are manufacturing Pressure Cookers. The appellants replied upon the decision of the Larger Bench in the case of Commissioner of Central Excise, Chandigarh v. Fine Industries, to submit that the benefit of Small Scale Industries Exemption cannot be denied if the owner of the brand name is not manufacturing similar goods.