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TMI Blog2006 (1) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : S.S. Kang, Vice-President]. The respondent filed written submissions. Heard learned SDR for the revenue. The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby relying upon the decision of the Tribunal in the case of CCE, Madras v. Technical Engineering Products reported in 1999 (106) E.L.T. 535 and in the case of Vimal Printery v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the respondents in the written submission is that appellants are not fixing any brand name on the goods cleared by them that they are manufacturing detergent power and cakes which are packed in the bags which is already bearing the name of hunny green etc. The respondent relied upon the decision in the case or Prakash Industries v. Commissioner of C. Ex. Bhubaneswar reported in 2000 (119 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The provision of Notification No. 1/93-C.E. are different which provides that exemption is not available to specified goods which bear a brand name or trade name of another person. The Hon ble Supreme Court in the case of Kohinoor Elastics Pvt. Ltd. (supra) while interpreting the provision of Notification No. 1/95-C.E. held that the exemption contained in the notification shall not apply to sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umption by that customer and bear the brand/trade name of that customer. The framers were aware that such goods may not reach the market in the form in which they were supplied to the customer. The framers were aware that the customer may merely use such goods as an input for the goods manufactured by him. Yet Clause 4 provides in categoric terms that the exemption is lost if the goods bear the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides, in unambiguous terms, that the exemption is lot if the goods bear a brand trade name of another . 5. The Hon ble Supreme Court also over-ruled the decision of the Tribunal in the case of Prakash Industries, now relied upon by the respondent. In view of the above decision of the Hon ble Supreme Court as goods manufactured by the respondent are being cleared with the brand name of M/s. Rak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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