9911796707
TMI Blog2015 (4) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original No. 69/2003 dated 30.06.2003 and allowed the Appeal filed by the Respondent. 1.1 The facts of the case is that the Respondent is engaged in the manufacture of Commercial Plywood falling under Chapter Heading No. 4408 of Central Excise Tariff Act, 1985. They are availing value based SSI exemption under Notification No. 8/99-C.E. upto the threshold limit of Rs. 1 crore in each financial year during the period 1997-98 to 2001-02 (upto July, 2001). The Respondent is using brand name, namely Rajat Ply, Assam Ply, Natraj Ply, Hit Ply. It is Revenue's contention that these brand names earlier used by the old management and there is no evidence that brand name was transferred from earlier share holder to the present share holder of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the respondent. He referred to the grounds of appeal wherein it was stated that Assam plywood and Mysore plywood are manufactured of M/s. Assam Plywood Industries and M/s. Mysore Plywood Ltd. and therefore these companies are the owner of these two brands. He submits that since the brand name used by the Respondent on their plywood does not belong to the respondent, they are not eligible for exemption under Notification No 8/99-CE dated 1/3/1999. 3. On the other hand, Shri. D.H. Mehta, Ld Counsel for the respondent at the out set submits that ground of appeal that brand names Assam plywood and Mysore plywood belong to M/s. Assam Plywood Industries and M/s. Mysore Plywood Ltd respectively, was taken first time before this Tribunal therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been owner of the brand name through out and therefore transfer of brand names does not exist in this case. He submits that due to this undisputed facts, the entire case is made out absolutely on wrong footing that merely due to change of shareholder the brand name should also be transferred. He submits that Ld. Commissioner (Appeals) has properly examined this fact and categorically held in the order that since constitution and identity of the company remained same, there is no need of transfer of brand name and it was held that the brand name was belonging to the respondent company only and therefore it is not the case that the respondent company used brand name of any other person. 4. We have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Ld. Commissioner (Appeals) is extracted below: 8. I find adequate substance and merit in the Appellant's above contentions and submissions. It is an undisputed fact that the Appellant Company was the sole owner of the brand names found affixed on the seized goods. It has also not been disputed that the shares of the Appellant Company had been transferred from old management to new management and the company continued to function under the same name and style as it was functioning under the previous management. The appellant Company as well as it share holder had separate legal existence under Companies Act, 1956. Further, on going through the Annexure 'A' of the show cause notice, impugned before the adjudicating authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the adjudicating authority has wrongly confirmed the demand holding that brand name does not belong to the present respondent company only on the ground that earlier the company was under different management. We feel, it is necessary to quote the findings of the adjudication order to ascertain that what was the basis of the demand. Relevant para 13 of the adjudication order is extracted below: I find that, noticee's contention in this regard is not sustainable for the reason that, company to company there may be variations in ownership of brand name. It is true that, the present member of the company purchased shares from the previous member of the company but that about brand names Viz. Rajat Ply, Assam Ply, Natraj Ply, Mysor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
