COMMISSIONER OF C. EX. Vs. PRAKASH GRAMODYOG SAMITI

JUDGEMENT

(1.) THE issue involved in these four appeals filed by revenue is whether the excisable goods manufactured by the Respondents, M/s. Prakash Gramodyog Samiti, bears the brand name of another person, namely M/s. Corona Plus Industries Ltd. (M/s. Corona Plus in short).

(2.) THE learned SDR, further, submitted that Corona Plus has been getting "Saving Plus" cake manufactured from Navodaya and "Saving Plus" detergent powder from the Appellants and marketing the same and Corona Plus Industries Ltd. is printed boldly on the products whereas the name of the Appellant is printed in small and inconspicuous manner; that Corona Plus had written to their distributors under their Circular dated 7 -3 -97 that they were the owner of the products "Saving Plus" cakes and "Saving Plus" detergent powder; that the Appellants have applied for Registration of brand name in their name only after the search of their premises and this clearly shows that this is an afterthought exercise. He relied upon the decision in the case of Indian Mat Advisors & Leasing Pvt. Ltd. v. CCE, Delhi, 2002 (143) E.L.T. 241 (S.C.) wherein it has been held as under : -

(3.) HE also submitted that the extended period of limitation is invocable for demanding the duty as they had suppressed the fact that the brand name does not belong to them from the Department; that they had never mentioned that the brand name does not belong to them. He relied upon the following decisions : -