2005 (7) TMI 183 - AT - Central Excise

Summary

Issues: Small scale exemption eligibility based on the use of a brand name belonging to another person, invocation of extended period of limitation for failure to declare the use of brand name in the classification list.

Analysis:
1. The appellants claimed small scale exemption for manufacturing Plywood, Flush Doors, and Blockboard, using the brand name "Ram's" registered by another company. The Department argued that this use made them ineligible for the exemption. The Department cited a Supreme Court decision and the appellants' own case sent for re-decision on the issue of limitation.

2. The appellants relied on a Board's Circular stating that small scale exemption is available to different manufacturers using the same brand name for different goods. They believed they were entitled to the exemption as the brand name owner did not manufacture the same goods. They argued against the need for declaring the use of the brand name in the classification list, citing Tribunal decisions to support their stance.

3. The Department contended that the extended period of limitation can be invoked if the use of another person's brand name is not disclosed in the classification list. They referenced several Tribunal decisions supporting this position, highlighting the importance of declaring the use of a brand name to avoid the invocation of the extended period of limitation.

4. The Tribunal noted conflicting views on whether failure to declare the use of a brand name in the classification list could lead to the application of the extended period of time. Due to this inconsistency, the Tribunal decided to refer the matter to a Larger Bench for resolution, recognizing the need for clarity on this issue to ensure consistent application of the law.

This detailed analysis of the judgment highlights the key arguments presented by both parties and the Tribunal's decision to refer the matter to a Larger Bench for further clarification on the issue at hand.