CCE, PUNE-I Vs. ULTRASEAL (I) P. LTD.

JUDGEMENT

(1.) The revenue is in appeal challenging the findings in order No. P/238/97 dated 31.7.1997 of the Commissioner (Appeals), Customs and Central Excise, Pune. The question before the Commissioner was whether M/s. Ultraseal (I) Ltd. was eligible for Small Scale Exemption under Notification No. 1/93. This question arose because assessees using the brand name/logo of another person are not eligible for the exemption. The Commissioner held as under: - -

(2.) We have perused the records and have considered the submissions made on behalf of both sides, the logos in question are depicted below: - -

(3.) During the hearing of the case, the learned Counsel of the appellant emphasized that the question of using the brand name of another and not arise at all in the present case in as much as the logo in use by the respondent Indian company belonged to them and not to the foreign company. In this connection the learned Counsel referred to certificate dated 20.12.1996 issued by the foreign company M/s. Ultraseal International. This certificate reads as under: - -