9911796707
TMI Blog1998 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants M/s. Suvik Electronics Pvt. Ltd. was engaged in the manufacturing of two different and separate class of goods i.e. Medical Instruments classifiable under Chapter 90 of the Central Excise Tariff Act and Servo Regulators and UPS which are classifiable under Chapter 85 of the Central Excise Tariff Act. It may be stated here that the appellants are a small scale industrial unit claiming exemption under Notification No. 175/86. They were manufacturing goods namely medical instruments which come under Class 10 of the Trade Merchandise Marks Act, 1958 and Servo Regulators and UPS which are classifiable under Class 9 of the said Act of 1958. A show-cause notice was issued on 13-7-1994 charging the appellants that they have violated p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the present appeal. 3. Shri V. Lakshmi Kumaran along with Shri S.J. Vyas, the Ld. advocates appearing on behalf of the appellants contended that the approach of the Commissioner in passing the impugned order is absolutely wrong in law. He has misdirected himself and appreciated the fact in a wrong way. He invited our attention to the statement given by Mr. Prabhandham Raghuram at Page 94 of the paper book. He also stated that the goods under consideration before this Tribunal comes under Class 9 of the Trade Merchandise Marks Act, 1958 and not under Class 10. The reference to registration of the Trade Merchandise Marks Act is in respect of Class 10. Since the question involved is in respect of goods coming under Class 9 of which app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SPARC) which is unregistered and SUVIK logo is originally registered in the name of M/s. Suvik Projects and Research Company Pvt. Ltd., Nowroji Vakilk Compound, Police Lines, Shahibaugh, Ahmedabad vide Trade Mark No. 394492 in Class 5 goods and Trade Mark No. 389835 in Class 10 goods, under Trade Merchandise Marks Act, 1958 and they are the original proprietor at first instance of the said trade marks. M/s. Suvik Projects Research Company Pvt. Ltd. is neither manufacturer nor trader of any goods and they are not having small scale industries registration certificate. Since SPARC Pvt. Ltd. is not at all engaged in any manufacturing and/or trading activity, question of availment of SSI exemption under Notification No. 175/86 or 1/93 do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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