COMMR. OF C. EX. Vs. JOSALIN ELECTRICAL INDUSTRIES

JUDGEMENT

(1.) THIS is a Revenue appeal arising from the Order -in -Original No. 13/97, dt. 5 -3 -97, by which the Commissioner has dropped the proceedings against the respondents. However, by the impugned order, he confirmed the demands against M/s. Queen Electrical Industries. The reason for dropping the demands against the respondent was that they were not using the brand name of other person and hence they have not violated the terms of para 4 of Notification No. 1/93.

(2.) THE Revenue contends that the respondents were manufacturers of Tube light patties under the brand name "Josalin" while M/s. Queen Electrical Industries were the owners of the brand names "Queen" and "Supreme" in respect of Tube light patties. It was also found that during the period 1 -4 -94 to 28 -7 -95, the respondent had removed tube light patties using the brand names "Queen" and "Supreme". The respondent took the ground that M/s. Queen Electrical Industries were manufacturing "Chokes" and were not using the brand names of "Supreme" and "Queen", which were used by the respondent exclusively for themselves. Therefore, they have contended that they were not using their brand name and hence the benefit could not be denied to them. The Commissioner had upheld the assessee's contention and hence the Revenue is in appeal.

(3.) LD . DR reiterated the contention raised in the appeal memo that the respondent M/s. Queen Electrical Industries had removed Choke with the brand names of "Queen" and "Supreme" therefore, the assessees, who were using the same brand names for Tube light patties, should have been denied with the benefit of exemption.