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TMI Blog2006 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. E/466/99 - Final Order No. 535/2006 - Dated:- 22-6-2006 - [Order] - The respondents in this appeal of the department were engaged in the manufacture of "Linear Measuring Instruments" [Heading 84.66 of the CETA Schedule] during the material period. In 1994-95 and 95-96, they removed their products after affixing the brand name "AIDEES NE WALL". The department found, on investigations, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Hence the present appeal of the department against the order of the appellate Commissioner. 2. Ld. SDR reiterates the grounds of this appeal and relies on the Apex Court's judgment in CCE Trichy v. Rukmani Pakkwell Traders, 2004 (165) E.L.T. 481 (S.C.). She has also referred to the Apex Court's judgment in CCE Raipur v. Hira Cement, 2006 (194) E.L.T. 257 (S.C.). There is nobody to oppose this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich reads as under :- "Explanation IX:- "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, code number, design number, drawing number, symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been cleared under the brand name/trade mark of another person. Their lordships found that, even after the changes, the letters "ARR" remained in the brand-name and the same were enough to establish a connection in the course of trade between the branded goods and the architect of the above brand-name. Accordingly, the benefit of No tification No. 1 /93-C.E. ibid was denied to M/s. Rukmani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, with the result that the clearances affected by the respondents during the period of dispute, were not eligible for SSI benefit. The demand of duty is, there fore, sustainable. In the facts and circumstances of the case, the penalty imposed on the party by the original authority also appears to be reasonable. Conse quently, the impugned order is set aside and this appeal is allowed. (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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