TALBROS (P) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The present appeals have been directed against a common order -in -appeal dated 31 -1 -2003 vide which the Commissioner (Appeals), has upheld the Order -in -Original of the adjudicating authority who confirmed the duty and penalty as detailed therein, on the appellants, for the period in dispute.

(2.) The only issue involved in the appeal is as to whether the appellants had used the brand name "Talbros" belonging to M/s. Talbros Automotive Components Ltd., on their products and as such are not entitled to the benefit of the SSI exemption Notification. The facts are not much in dispute. The appellants are engaged in the manufacture of Rubber Parts, and Cork Sheets, gaskets classifiable under Tariff Headings 45 and 40. They are clearing these goods under the brand -name "Talbros Rubber Parts".

(3.) The Revenue has sought to deny them the benefit of SSI Exemption Notification on the ground that the brand -name'Talbros" belongs to M/s. Talbros Automotive Components Ltd. who are engaged in the manufacture of parts classifiable under Chapter 87 of the Central Excise Tariff Act, 1985. Show -Cause -Notice was also issued by the Department on this very ground to the appellants while raising duty demand and proposing penalty.