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TMI Blog2018 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... o which debars them claiming any ownership of said logo ab-initio. Even the application for registration was not filed by the Appellant company but by one of the directors in their individual capacity and hence the Appellant never showed or exercise their ownership upon said logo. Even if the goods were supplied by the Appellant to OEM manufacturer then too they are not entitled to claim any benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.11.2007 passed by the Commissioner of Central Excise, Mumbai - III. The brief facts of the case are that the Appellant M/s DEEPL Electricals Pvt. LTD. were engaged in manufacture of Control Panel Accessories falling under chapter 85 by affixing brand DAV on their products. Pursuant to investigation it was found that the said brand name was owned by M/s DAV Industries. Accordingly show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by them. 3. Shri S. V. Nair, Ld. Asstt. Commr. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both sides. 5. We find that the Appellants were restrained by using DAV by the Hon ble High Court in 2006 and thereafter in terms of out of Court Settlement with M/s DAV Industries they agreed to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Even the application for registration was not filed by the Appellant company but by one of the directors in their individual capacity and hence the Appellant never showed or exercise their ownership upon said logo. Even if the goods were supplied by the Appellant to OEM manufacturer then too they are not entitled to claim any benefit of the exemption notification in question. We thus hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the view that issue involved is one of interpretation of notification. Regarding the claim on brand name, the matter was in the High Court. In these circumstances, it cannot be said these persons were involved in intentional duty evasion. Therefore penalties imposed on Shri Kishore M. Vasant and Shri A.K. Agarwal are set aside, accordingly their appeals are allowed. 7. All the appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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