9911796707
TMI Blog1996 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... he brand name owners that is to say M/s. AMPL, LFFL themselves were not eligible to avail this exemption. The ownership of these brand names remained with PEL only which was not eligible to avail exemption. He also held that during the material time appellants, M/s. Apex Traders factory was being run as a dummy unit of the neighbouring unit of Coolade Beverages Ltd. and by clubbing the clearances of both Apex and Coolade, the turnover exceeded the SSI ceiling limit of Rs. 2 crores and therefore, Apex Traders became ineligible to avail SSI exemption. Hence, these appeals. Alongwith the appeals the appellants have also filed separate stay applications seeking waiver of pre-deposit of duty amounting to Rs. 63,05,609 and various penalties impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice issued by Ahmedabad Collectorate and this was never a ground disclosed to them for proceeding against them. He has referred to the statement given by various persons. Wholly depending on those statements he totally dis-regarded the evidence furnished to him in the form of price list, Chartered Accountant certificate, commercial agreement, etc. and relied on statements on the ground that these statements are admissible. The statements may be admissible but their value has to be assessed in the light of evidence produced. Commissioner has held that Apex Traders is dummy merely on assumptions and presumptions. In fact, the land was allotted to Apex Traders by U.P. State Industrial Development Corporation and small shed which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at page 170 of the Paper Book would not mean that Bisleri Club Soda was not a trade mark of PEL. In fact, letter at page 157 of Assistant Registrar of Trade Marks only indicated that registration of Trade mark Bisleri Club Soda shall give no right to the exclusive use of the word Club Soda. This means the word Club Soda can be used by any manufacturer alongwith the club soda word to describe a particular commodity. In so far, however, as PEL was concerned Bisleri Club Soda was a trade mark. The only difference being the word club soda can be used by others also. He, however, concedes to a specific query from the Bench whether the Collector has given any findings in regard to status of PEL, that no such finding has been recorded as that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to the issue a finding ought to have been recorded. 8. In view of this, we are of the opinion that the matter has to go back by way of remand. The Commissioner is directed to give definite findings in regard to each plea raised so that no miscarriage of justice may take place. 9. Considering that we are of the view that the matter would have to go back on remand we take up the appeals themselves at this stage and waive the requirement of pre-deposit of the duty and penalty amounts for the reasons mentioned herein before. The impugned order is set aside and the matter remanded to Commissioner of Central Excise having jurisdiction in the matter for de novo adjudication after recording the findings on each plea and giving reasonable oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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