9911796707
TMI Blog1999 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... were using the brand name of `KALINGA which they were alleged to have been using earlier. It was gathered by the Officers that the appellant was still manufacturing wires and cables with the brand name `KALINGA but on scrutiny of their classification lists effective from 1-3-1988 and 1-4-1988, it was found by the Revenue that they have not declared this fact in their classification lists. To verify this fact, a surprise visit was paid to appellant s manufacturing unit on 7-11-1988. On physical verification of the finished goods lying in the factory of the appellants, the Officers found that 202 coils of electric wires and cables were inscribed with `KALINGA brand name. On verification of the process of manufacture, it was found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-C.E., dated 1-3-1986. Therefore, 202 coils of electric wires and cables bearing `KALINGA brand name were seized as being liable to be confiscated as they were not entitled to the benefit of Notification No. 175/86. Revenue also scrutinised sale invoices of the appellant resumed from them in respect of the clearance after 1-10-1987 when the Notification No. 223/87-C.E., dated 22-9-1987 incorporating para 7 disentitling goods affixing the brand name of another person not entitled to the S.S.I exemption notification was introduced. It was found from the record that demand-cum-show cause notice has also been issued by the Superintendent, Central Excise MOR 17, New Delhi for the period from 1-10-1987 to 28-2-1988. It is also alleged in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name `Kalinga is owned by R.K. Electricals, Naraina Industrial Area. Merely because the classification list of R.K. Electricals showing the brand name of `Kalinga and paying full rate of duty has been furnished by the Revenue, it does not mean that brand name `Kalinga , as such, is owned by the said R.K. Electricals. Even if it is assumed, the learned Counsel submits, that the brand name of `Kalinga was affixed on the cables as alleged in the show cause notice, such a brand name connects the appellant with that brand-their name being Kalinga Cable Company rather than a connection with R.K. Electricals, in the absence of any evidence of ownership of said brand with R.K. Electricals. He, therefore, urges that the show cause notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owned by R.K. Electricals in the absence of any adequate evidence either by way of statement from a person of R.K. Electricals or from the appellant or by way of registration certificate of the brand name `Kalinga if it is a registered brand name. In the absence of any evidence to the effect that brand name `Kalinga is owned by R.K. Electricals, the whole case of the Revenue would fail and the appellant s using brand name Kalinga will be more appropriate to their name rather than that of R.K. Electricals. 7. In view of the foregoing discussions, we are not satisfied that the Revenue has proved its case to the effect that the brand name `Kalinga is owned by R.K. Electricals. Accordingly, we are of the view that the benefit of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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