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TMI Blog2008 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P. Karthikeyan, Member (T).-]-1 . M/s. Supercoat Industries manufactured and cleared paints in cartons. They affixed the brand name "SHEENLAC" on two sides of the cartons and their own product name as well as their address on the cartons. "SHEENLAC" brand did not belong to M/s. Supercoat Industries. As the SSI Notifications No.1/93 and No. 16/97 did not allow the exe mption contained therein if the brand name of another person was affixed on the goods, after due process of law, the original authority demanded duty of Rs. 5.05 lakhs from M/s. Supercoat Industries for the financial year 1997-98 for clearances effected from February'97. In determining the period of clearances using the brand name "Sheenlac" on the cartons, the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in relation to the primary packing namely the tin containing paint. The restriction cannot be applied if the brand name of another person appeared on the cartons containing several tins of paint. In this regard the Ld. Counsel relied on the decision of the Tribunal in Piccaso Home Products Vs. CCE, Daman - 2005 (189) ELT 48 (Tri.-Mum.). In the said decision, the facts were that the goods and the primary packing had appellant's brand name. The brand name of another person was affixed on the secondary packing. The Tribunal held that when the mark impugned was at some place which was not under or encompassed under the levy, then such marks have to be ignored for the purpose of the Central Excise law, and the Notification. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand name of another person on their goods. Therefore, extended period of limitation could not be invoked against the assessee on the ground of non-declaration of use of another person's brand name in the classification list. Department could not allege suppression and invoke larger period. 4. The Ld. SDR submits that in cases where the judicial authorities held in favour of the assessee in cases of assessee using another person's brand name on the packing, the goods involved were materials such as bicycles, generators and not a commodity like paints. He reiterated the reasoning followed by the Commissioner. 5. We have carefully considered the case records and the submissions by both sides. The demand has been made on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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