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TMI Blog2005 (12) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.S. Bhatt, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against Orders-in-Appeal Nos. 145/2003; 142/2003 & 145/2003, dated 16-10-2003, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. Since the issue involved in all these appeals is one and the same, we are taking up them together for disposal. 2. Shri M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis to M/s. Topstitch. The goods manufactured on job work basis bear brand names such as Topstitch, Blue Star and New Star which belong to the principal M/s. Topstitch. In terms of Rule 4(3) of Central Excise Rules, 2001, M/s. Topstitch are to be considered as manufacturers of the garments bearing the brands Topstitch, Blue Star and New Star. Therefore, the appellants cannot be said to be manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not say what those brand names are and to whom they belong. The learned Counsel brought to our notice Rule 4(3) of the Central Excise Rules, 2001 which is reproduced below: "4(3) Notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards, the rejects for exports cleared in domestic market, there is no indication in the Show Cause Notice as to the brand name marked on those goods. The Show Cause Notice is very vague. In these circumstances, the demand of duty, penalty and interest is not sustainable. Revenue has failed to make a strong case against the appellants. Hence, we allow the appeals with consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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