LALIT PUKHRAJ DESHLAHARA Vs. UNION OF INDIA

JUDGEMENT

(1.) This Writ Petition under Article 226 of the Constitution of India is gross abuse of the writ jurisdiction of this Court. The Petitioner claims to be manufacturer of domestic appliances, namely, mixer, grinder and parts thereof under the brand name "Cellonex" falling under Chapter sub-heading 8509.00 of the Schedule to the Central Excise Tariff Act, 1985.

(2.) It is the case of the Petitioner that there was partnership firm and which was engaged in manufacturing of these goods. The manufacturing activities were commenced from 7-4-1987. The requisite formalities to have the trademark registered were complied with and later on the grievance is that the Petitioner became owner of this brand. The Petitioner filed the requisite declarations and sought exemption from payment of duty on the said mixers and grinders manufactured by him under SSI Exemption Notification No. 16/97-C.E., dated 1-4-1997. It is the case of the Petitioner that the visit was paid by the officers of the Headquarters (Preventive) of the Central Excise Commissionerate at Mumbai and the inquiries were made. Upon the inquiries being made, the statements of employees were recorded. There was seizure effected. Later on the show cause notice came to be issued alleging that the Petitioner claims to be manufacturing the grinders, mixers and parts thereof, but the brand name belongs to a distinct entity. Therefore, contravention of the relevant provisions of the Central Excise Act, 1944 and Rules was alleged. The reply was given to the show cause notice after which the personal hearing was granted. The order came to be passed on 14-2-2000 demanding the duty of central excise and levying the penalty.

(3.) Aggrieved and dissatisfied with this order an Appeal was preferred and the Petitioner does not dispute that this Appeal came to be dismissed for non-compliance with the condition of pre-deposit. The Tribunal thus held that unless and until the conditions as imposed by it are complied with it cannot hear the Appeal on merits.