9911796707
TMI Blog2000 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sreedharan, President]. - The question that arises for consideration in these appeals is whether appellants who were manufacturing Wollastonite Powder was marketing it under the brand name Kemolit S-3 or not. Collector of Central Excise by Order-in-Original No. 143/93 dated 10-8-1993 came to the conclusion that the goods manufactured were branded goods and so appellants were not entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror in coming to the conclusion that the goods were cleared with a brand name. We are not impressed with this argument for the simple reason that even without the manufacturer of the bag having the name printed on the bag, the name could be affixed on the bag subsequent to its receipt by the manufacturer, appellants herein. 3. The adjudicating authority dealt with the issue regarding the brand n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from February, 1990 and they had been affixing the brand Kemolit S-3 on their products of Wollastonitek Powder during February, 1990 to 1st June, 1991. They had stopped affixing the said brand name after 1st June, 1991 on their product as per direction received from their Head Office at Udaipur. Further the private direction slips bearing No. 90, dated 8-6-1991 and No. 100 dated 20-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were packed. The presence of these slips prove beyond any doubt that a direction was given by the Head Office to discontinue the earlier practice of affixing brand trade mark/brand name of Kemolit S-3. If there existed no such practice, no slip or instruction would have been issued from the Head Office to discontinue the practice. The period with which we are concerned in these appeals is prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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