COMMISSIONER OF CENTRAL EXCISE, COCHIN Vs. BEST FOODS

JUDGEMENT

(1.) REVENUE is aggrieved with the Commissioner (Appeals)s Order -in -Appeal No. 216/2002 -C.E., dated 11 -4 -2002 wherein he has noted that the assessee had only used the name of the shops and customers viz, Best Bakers, Kacheripady, Best Bakery, Padma Junction, the Oven, Little House Super Market, Kaloor, etc. and had not used the brand name of any of the customers on the cartons in which the cakes had been packed. He has applied the ratio of the Tribunal judgment rendered in the case of Rajdoot Paints Ltd. v. CCE, New Delhi [2001 (134) E.L.T. 281 (Tri. - Del.)] wherein it has been held that the house mark affixed on the product does not amount to using the brand name. Revenue is aggrieved with this order and contended that the use of brand name of another person has disentitled the assessee from availing the SSI exemption.

(2.) WE have heard both sides in the matter.

(3.) LD . DR submits that once the brand name of another person has been used then they are not entitled to the benefit of Notification as held in the case of Cochin Soft Drinks Ltd. v. CCE, Cochin [1996 (86) E.L.T. 275 (Tri.)] and that of the judgment rendered in the case of Crop Care Pesticides India Pvt. Ltd. v. CCE, Chandigarh [2001 (137) E.L.T. 895 (Tri. -Del.)].