NIVARAM PHARMA PVT LTD Vs. CUSTOMS

JUDGEMENT

(1.) THIS writ petition has been filed by the petitioner praying to issue a writ of Certiorari, to call for the records relating to the order passed by the first respondent in Appeal No.E/320/96-Md (Order No.1795/97) dated 09.07.1997 and quash the same and consequently restore the order passed by the second respondent in A.No.178/95-M (Order in Appeal No.233/95-M) dated 16.11.1995.

(2.) THE above petition arises under the Central Excise Act. THE petitioner is the manufacture of various types of medicines including life saving drugs and the preparations are strictly in accordance with the provisions of Drug Control Act and on the verification of the authorities at all times.

(3.) IT would be further argued that the order of the second respondent is not factually correct since the second respondent failed to see the word 'monogaram' and the label of medopharm inscribed besides the words 'Marketed by' 'Medopharm' that the duty exemption as per Notification 1/93 is not applicable to the petitioner in view of the fact that the specified goods, namely, 'Fulvin Endomax' is a brand name of marketing concern namely M/s. Medopharm Limited and the products manufactured have influenced on the people's mind in the course of trade through the brand name 'monogram' of the marketing concern, and since the petitioner is using the brand name of the marketing concern, without permitting the petitioner to take shelter under the provisions of the Drugs and Cosmetics Acts and Rules and since the Central Excise Act and Rules clearly indicate, that if any monogram or label is affixed on the product owned by others, then the benefit of SSI exemption must be denied and on such grounds would pray to dismiss the above writ petition.