9911796707
TMI Blog2000 (5) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ts giving rise to this appeal may briefly be stated as under : 3. The appellants are engaged in the manufacture and clearance of Radio Cassette Recorders falling under chapter Heading 8527.00 of the CETA. They assembled and housed radio cassette recorders in imported plastic cabinets bearing foreign brand names such as National and Sony . On visit to their factory premises on 6-9-90, it revealed that they were clearing radio cassette recorders which were permanently embossed with foreign marking and monograms such as National and Sony . The components and cabinets were, however, temporarily concealed by affixing a black tape. They were also affixing paper stickers of their own brand name Mitushi on the Radio Cassette recorders. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods as the same were already released to them against the bank guarantee. The Collector (Appeals) also confirmed the duty demand of Rs. 67,200/- in respect of 800 Radio Cassette Recorders already cleared by them during the period in question and imposed penalty of Rs. 30,000/- through the impugned order. 4. The learned counsel for the appellants has assailed the validity of the impugned order by contending that the appellants did not use the brand name/trade name National and Sony on their products as those names were already embossed on the cabinets and components received by them in their factory premises. Therefore, they could not be denied the benefit of Notification No. 175/86-C.E., dated 1-3-1986. In support of his c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. (supra) the Larger Bench of the Tribunal by majority has categorically ruled that the benefit of small scale exemption under Notification No. 175/86-C.E., dated 1-3-86 and Notification No. 1/93-C.E., dated 28-2-93 is not available to the specified goods if they were affixed with the brand name or trade name of a person who was not eligible to the benefit of these notifications. The ratio of the law laid down in this case is fully attracted to the case of the appellants in the light of facts and circumstances referred to above. The contrary view expressed in Trimurti Weldmesh (P) Ltd. and Osma Electronics cases, (supra) referred by the counsel cannot be accepted to be the correct one. The ratio of the law laid down in both these cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
