9911796707
TMI Blog2003 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... imla Kumar, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants, a SSI unit, manufacture Silencers for Scooters. Benefit of SSI Notification No. 1/93 is denied to them as they were found to be using a brand name of another manufacturer who was engaged in the manufacture of Motorcycle Silencers. The CCE (Appeals), after considering the issues, has come to a finding - '( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Dali & Samir to M/s. Sansa was not widely notified or brought to the notice of trade. (v) The findings in the OIO with respect of the evidence of M/s. Suresh Automobiles (Ref. No. SA/80/94-95 dated 7-1-95) found in the premises of M/s. Sansa but address of M/s. Dali & Samir, as also the statements of dealers that mark D & S is associated with M/s. Dali & Samir have not been fully and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellants that in view of the silencers of Dali & Samir being fitted to different vehicles as compared to the silencers of M/s. Sansa Ltd., the two types should be considered as different commodities, is unacceptable. Silencers, as a group are one commodity. Even the case law's cited by the appellants gives only instances of usage of the same marks in radically different commodities of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions that the function of the Silencers being same and both types/kind of Silencers being used for same kind of Vehicles. The denial would be covered by the following stipulation of the Larger Bench relied upon by the appellants - "14. …..We have no doubt in our mind that to attract the mischief of Para 4, the specified goods manufactured by SSI unit should have been cleared un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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