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TMI Blog2009 (7) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... emption granted to RBD Palmolein bearing a brand name and put up in unit containers for retail sale, was withdrawn. In the wake of this amendment, a Show Cause Notice was issued to the respondents proposing to recover the exemption availed by it on clearances of RBD Palmolein made by it during the period 1-3-2003 to 30-4-2003. Assistant Commissioner dropped the demand. Commissioner (Appeals) affirm this order. Held that- the Commissioner (Appeals) was correct in his finding that the particulars tentatively held to constitute a brand name in the Show Cause Notice were actually particulars of the manufacturer/packer of a food product statutorily bound to be displayed on the package of refined oil. In the circumstances, we sustain the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner dropped the proposals contained in the Show Cause Notice. On appeal filed by the Revenue, the Commissioner (Appeals) affirmed the order of the Original Authority vide the impugned order. 2. In the appeal filed before the Tribunal, the Revenue has taken the ground that the RBD Palmolein packed in unit containers and cleared by the respondents bore a label, which showed that the same was packed by M/s. Jaya Stores, Chalai, Thiruvananthapuram. This indicated a relation between the goods and the packer. 'M/s. Jaya Stores, Chalai, Thiruvananthapuram', was a brand name as per the definition of 'brand name' in the Notification. Therefore, the RBD Palmolein packed in unit containers cleared by the respondents was not eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such name or mark with or without any indication of identity of that person." 5.1 The impugned goods contained the following details on the label affixed to the container. REFINED BLEACHED DEODORISED IMPORTED PALMOLEIN Nett. 15Kg; Packed by : JAYA STORES, SABAPATHI COIL STREET, CHALAI, THIRUVANANTHAPURAM - 695 036. PHONE: 477328, 473272 5.2 As per the appeal, the details "Jaya Stores, Sabapathi Coil Street, Chalai, Thiruvananthapuram — 695 036" are construed to constitute a 'brand name' thereby disentitling the impugned clearances to the exemption under Notification No. 6/2003-C.E., dated 1-3-2003. In the impugned order, the Commissioner (Appeals) found that the respondents had indicated their name and complete address, in complian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption is contingent on not using a "brand name". In the case dealt with by the Apex Court, the assessee had displayed the name of another company on the package and it was held that the same had been used for the purpose of indicating a connection between the product and that company. The definition of "brand name" or "trade name" in that Notification was wide enough to include the name of a company. It was also held that the connection must be of such a nature that it reflected on the aspect of manufacture and dealt with quality of the products. We find that in the instant case, the containers of edible oil did not carry any name associated with any brand of refined edible oil with a reputation for its quality. We observe that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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