2000 (8) TMI 769 - AT - Central Excise

Summary

Issues:
- Dispute over ownership of brand-name "Monalisa"
- Allegations of brand-name belonging to another trading concern
- Seizure of goods by Central Excise Officers
- Show cause notice denying small-scale exemption
- Commissioner's order confirming duty demand, penalty, and interest
- Challenge to statement of Managing Director
- Allegations of tampering with statement
- Commissioner's observations on statement and evidence
- Arguments regarding brand-name registration
- Dispute over brand-name ownership and small-scale exemption
- Need for expert examination of statement
- Query regarding brand-name registration with Registrar
- Packaging activities of trading company and brand-name use
- Requirement for determining actual brand-name owner
- Decision for remand to original adjudicating authority

Detailed Analysis:
1. The main issue in the judgment revolves around the ownership of the brand-name "Monalisa." The dispute arises from whether the brand-name belongs to the appellants or another trading concern, impacting their eligibility for small-scale exemption.

2. The dispute initiated with Central Excise Officers seizing goods affixed with the brand-name "Monalisa" during a factory visit, leading to a show cause notice proposing duty demand, penalty, and interest, which was confirmed by the Commissioner's order.

3. The appellants challenge the statement of their Managing Director, alleging tampering and interpolation of words, "belonging to," which crucially affects the ownership claim of the brand-name.

4. The Commissioner's observations support the brand-name belonging to the trading company based on the statement, lack of registration efforts by the appellants, and packaging activities of the trading company under the brand-name "Monalisa."

5. The judgment emphasizes the need for expert examination of the statement to resolve the tampering allegations and determine the actual ownership of the brand-name, crucial for deciding small-scale exemption eligibility.

6. The query regarding the appellants' brand-name registration with the Registrar and subsequent actions are highlighted as pivotal in establishing ownership and supporting their claim against the trading concern.

7. The judgment concludes by remanding the matter to the original adjudicating authority for a fresh decision, considering the observations made and the need for further examination of evidence and brand-name registration status.