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TMI Blog2003 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... y time-bar for most of the period and if at all duty is payable, the same is payable from 4-3-1996. On merits of the case, he states that the appellants are independent manufacturers with their own brand and that they have only taken technical know-how from the foreign company. He states that as per Para 8 of financial-cum-technical collaboration agreement dated 29-6-1987 between F. STAMP KG (GmbH Co.) of F.R.G. and Fristam Pumps (India) Private Limited, they are allowed to use the mark Manufactured by Fristam Pumps (India) Private Limited under licence from FRISTAM . He also cites the following case laws in his support :- (1) Commissioner v. Shalimar Paints Ltd. - A76 E.L.T. Vol. 143 - extended period not invocable when classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orator has been affixed with the appellants. He also produces a print out from the website of Fristam indicating they have a production unit in India. He also relies on the Larger Bench decision in the case of Namtech Systems Ltd. v. C.C.E., New Delhi - 2000 (115) E.L.T. 238 (Tribunal), the ratio of which has been approved by the Apex Court in the case of Indian Management Advisors Leasing Pvt. Ltd. v. C.C.E., Delhi - 2002 (143) E.L.T. 241 (S.C.). 3. As regards limitation, he states that the Commissioner has given a clear finding in Para 7.1 of the impugned order that the appellants had wilfully suppressed the facts of branded nature of their goods and had made a mis-declaration in their classification list by declaring that they were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from a factory for use as original equipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said rules is followed. Provided further that nothing contained in this paragraph shall be applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the Khadi and Village Industries Commission or of the State Khadi and Village Industries Board . 2. In our view, the interpretation is plain. If a manufacturer affixes to the specified goods a brand or trade name of another person who is eligible for the grant of the exemption under the notification, he is not debarred from getting the exemption; but if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the brand name of a foreign company which is not eligible for grant of small-scale exemption. 6. As regards the question of limitation, as pointed out by the learned Jt. C.D.R., the Commissioner has dealt with the question adequately in the impugned order and we do not find any material to interfere with the same. 7. As regards, payment of interest under Section 11AB is concerned, since the said section was inserted w.e.f. 28-9-1996 and the period under dispute is from 1-8-1991 to 20-8-1996, the same is not payable. In the circumstances of the case, we also reduce the penalty from Rs. 5 lakhs to Rs. 1 lakh and we do not find any justification for confiscation of Land, building, plant and machinery, etc., and hence we waive the redempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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