9911796707
TMI Blog2013 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... of logo/words was not such as to deny SSI exemption to the SSI - the Respondent was putting his own brand name to the goods manufactured by him - The reference to various modal of the car was only for the identification of specific use of the goods in that particular model - floor mats of the size of Zen car cannot be placed in the car of another model, which may require different specifications a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per facts on record the respondent are engaged in manufacture of various automobile rubber parts and car floor mats. In addition to the use of their own brand name Kenwood, they were also giving identification marks like Maruti, Zen, Santro, Commander, Omni, Jeep, Indica etc. on the said rubber parts. Shri Nirmal Singh Prop. of the party in his statement clarified that such marks are being given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name Kenwood. They were mentioning name of models of various automobile firms on these rubber parts to give an identification as to their specific use in those models only. However, on the packing materials like plastic bags, polythene bags and boxes of these rubber parts, they duly mentioned in detail the name of their firm who has manufactured these goods. The present case is sequerly cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculation of assessable value. (iv) The appellant had deposited duty alongwith delayed period interest and 25% of penalty on 23.3.2005 i.e. within 30 days of receipt of order so balance penalty be set aside. 4. The appellant authority, by following the Tribunal decision in the case of Magnum Automotive Industries V/s. CCE-Noida, 2003(155)ELT 316, allowed the appeals of the assessee. Hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As such for the purpose of identify the specific use, the marks of such models has to be mentioned on the goods. By applying the ratio of above decision of the Tribunal in the case of Magnum automotive Industries, it has to be held that such mark of various modal on the goods manufactured by the assessee cannot be held to be covered by debarring clause of small scale exemption notification. No in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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