JEPIKA PAINTS Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal has been filed by the assessee appellants under the provisions of Section 35 (g) of the Central Excise Act, 1944. The appeal has been admitted on the questions formulated in order dated 22.9.2005 which read as follows:-

(2.) It is not disputed that M/s Jepika Paints, Indore is a small scale industry entitled to exemption within the parameters fixed by the Notification dated 28.2.1993 and Shri Bharat Bhushan Gupta is the Proprietor of the said manufacturing unit.

(3.) The Unit is engaged in the manufacture of Oil Bound Distemper, Synthetic Enamel Paints etc. which the Firm is selling in the name of Jepika. It is averred that this brand name was registered in the name of M/s Jepika Chemicals Industries Pvt. Ltd., Jepika House, Daulatganj, Gwalior of which appellant No.2, father of Shri Bhafat Bhushan Gupta, was a Director. The use of the brand name was permitted by the father of appellant No.2 to the S.S.I. :Unit appellant No. 1. It is alleged that insofar as the Gwalior Unit is concerned, it is not manufacturing or selling the product which is being sold by the appellants.