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TMI Blog2011 (1) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... e whole of excise duty as also the value of clearances bearing the brand name or trade name of another person which are ineligible for the grant of small scale exemption while computing the aggregate value of clearances under the scheme – Appeal allowed - E/58 and 178/2004 - 45-46/2011 - Dated:- 11-1-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri K. subash Chandran, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd name. The learned counsel contends that the same comprises of two brand names of their collaborators and the same is used as per the agreement with both the collaborators named above. 3. The appellants have two manufacturing units one at Pollachi and the other atCoimbatore. In the Pollachi unit, the appellants have manufactured branded goods in respect of which they have paid the applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment was all along kept informed about the use of the brand names of others and duty was paid on such branded goods and hence the charge of suppression and consequent application of extended period of time limit cannot also be sustained. 5. Heard the learned SDR. 6. We find that the only dispute in this case is whether the impugned goods cleared from the Pollachi unit are to be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name or trade name so long as it indicates a connection in the course of trade would be sufficient to disentitle a person from availing small scale exemption. Applying the ratio of the aforecited decision of the Hon ble Supreme Court to the case at hand, we find that the appellants are using brand name of not one but two of their foreign collaborators and as such they are not entitled to small s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whole of excise duty as also the value of clearances bearing the brand name or trade name of another person which are ineligible for the grant of small scale exemption while computing the aggregate value of clearances under the scheme. Accordingly, in view of such provisions, clearly the impugned order holding otherwise cannot be sustained. We set aside the same. Both the appeals are allowed. As w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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