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TMI Blog2018 (5) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/2003 benefit. The department has failed to prove that the appellant has been using ‘Rastogi’ or any other brand on their manufactured products. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50865 of 2018 - Final Order No. 51956/2018 - Dated:- 22-5-2018 - Hon ble Shri C.L. Mahar, Member ( Technical ) And Hon ble Shri Ajay Sharma, Member ( Judicial ) S/Shri Manish Aggarwal and Javed Khan, Advocates for the appellant Shri M.R. Sharma, Authorized Representative (DR) for the respondent ORDER Per. C. L. Mahar The brief facts of the matter are that the appellant are engaged in manufacture of steel furniture and are availing the benefit of Notification No. 8/2003 dated 01/03/2003 claiming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar has never exceeded 1.5 crores and entire demand against him has been raised by the department on the basis of statements recorded under duress from various persons connected with their business. They have also further added that the Rastogi is their surname, a family name, and not a brand name and same is not registered. They have also argued that anybody having Rastogi as his surname can use the same in relation to his business and products without any restriction. The learned Advocate has relied upon the judgment of Hon ble Supreme Court in the case of CCE, Pune - II vs. Pethe Brake Motors (P) Ltd. 2015 (319) E.L.T. 575 (S.C.). They have also relied upon this Tribunal s latest decision in the case of M/s Rastogi Furnishers and Decora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Department of the Director and Registrar of the Institutes, which were retracted later. So, except this, there is no material available with the Department to allege that the assessee-Appellants were using the brand name of another person. In fact, Rastogi is not a brand name of any other person and is being used by the family members. Rastogi is a surname/family name for which every family member is entitled to use. 7. At the time of search on 09/10/2013, no furniture or sticker was found with the name of Rastogi . The buyers have denied that the furniture was bearing any logo or brand name, as mentioned above. 8. In the case of Essma Woolen Mills (P) Ltd. Vs. CCE, Chandigarh II, 2002 (141) E.L.T. 550 (Tri. Del. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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