UNIMODE CALAZATURA LIMITED Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an application filed by M/s. Unimode Calzatura Limited for waiver of pre -deposit of Central Excise duty amounting to Rs. 37,30,666/ - and equal amount of penalty.

(2.) SHRI V.K. Gupta, learned Advocate, submitted that the Applicants manufacture leather shoes bearing brand name "Caribou of LONDON"; that the duty has been demanded and penalty has been imposed by denying them the benefit of small scale exemption on the ground that the brand name belongs to some foreign based person; that this brand name does not belong to any other person and they had applied to Trade Marks Authority for registering brand name in their own name; that the brand name was also published in the Trade Marks Journal dated 8 -1 -2003 and it has been intimated by the Trade Marks Registry, under letter dated 20 -5 -2003, that no notice of opposition has been filed against the application and required certificate of trade mark would be issued in due course of time.

(3.) COUNTERING the arguments, Shri U. Raja Ram, learned JDR, reiterated the findings contained in the impugned order and emphasised that the brand name "Caribou of LONDON" indicates that the goods manufactured by them have connection with foreign based person; that this allegation had not been controverted by the Applicants; that the Trade Marks Registry had also asked the Applicants to delete the word "LONDON" from the brand, name; that this indicates that the Trade Marks Registry had rejected the claim of the Applicant that the said brand name belonged to them.