9911796707
TMI Blog2017 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per: B. Ravichandran: The appellant is aggrieved by the order dated 28.01.2011 of Commissioner (Appeals-II) Delhi. The appellant is engaged in the manufacture of excisable goods moulded plastic photo frame. They were availing small scale exemption and were not registered with the Central Excise department. Certain investigations were carried out in July 2009 in their various premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame "Archies" . During the material time, the said brand name was not registered with another person and application of M/s Archies Greetings and Gift Limited was also pending with the authorities. He submitted that during the investigation though the officers found photo frame with "Archies" brand name they have only sold 182 nos. of photo frames with such brand name. He further submitted that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Prop. of the appellant unit. Ld. AR explained background of civil suit with reference to the dispute between s M/s "Archies" Greetings and Gifts Limited and the appellant to reiterate that the appellant have been using another person s brand name in clearing the photo frames, as such the duty liability has been correctly confirmed. 4. We have heard both the sides and perused the appeal records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the seizure of large quantity of photo frames and packing materials during the search conducted by the Officers clearly reveal that the claim of the appellant that wherever they have cleared photo frames with brand name the same is mentioned in the invoice is not acceptable. We find such assertion is neither supported by the document nor reliable in the face of the above facts. We note t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market photo frames under the Trade Mark "Garg Archij" and the appellant undertook not to manufacture or sell any product using trade name "Archies." 5. Considering the above factual position and findings recorded by the lower authorities, we note that the appellant did not support their plea in the appeal to the effect that they have not manufactured and cleared goods with the brand name of anot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
