9911796707
TMI Blog2018 (9) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... both the proprietors of the appellant firms have also admitted to the fact of packing as well as affixing the brand names - the liability for the payment of Central Excise stands established against both the appellants. The brand name ‘VIKING’ is owned by the following three persons viz. Shri Vinod Kumar Dhawan, Shri Vijay Kumar Dhawan (Proprietor of M/s Vee Kay) and Shri Jugal Kishore Kohli - M/s Vee Kay will be entitled to the benefit of SSI Exemption in respect of the goods cleared with the brand name ‘VIKING’, but not for goods with ‘VIZA’ brand. The brand name ‘VIZA’ is claimed to be owned by Shri Vineet Dhawan, proprietor of M/s Clutch Engineers. This fact does not appear to be in dispute. Hence the goods cleared with the brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he brand names of VIKING VIZA along with various packing materials found in M/s Vee Kay Enterprises as well as M/s Clutch Engineers . During the course of investigation the statements of various connected persons were recorded including that of Shri Vijay Dhawan and Shri Vineet Dhawan. After conclusion of investigation show cause notices were issued to all connected parties. The allegations against the two present appellants were that they have engaged in packing of M.V. parts and fixing the brand names VIKING VIZA . It was alleged that these brands did not belong to either of the appellants. The Department took the view that packing of goods and fixing the brand names which did not belong to them, makes the process into one o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as per the requirements of the market. He emphasized that VIKING brand goods were procured by M/s Clutch as well as VIZA brand by M/s Vee Kay Enterprises. He further emphasized that these transactions were supported by valid invoices in which the respective brand names have been mentioned. iii. The offices of M/s Vee Kay Enterprises as well as M/s Clutch Engineers were situated in different floors of the same building. He alleged that the departmental officers, during the course of search and stock taking, have taken the stock of goods found in both the floors in a consolidated way. The floor-wise details along with goods with different brand names have not been recorded in the Panchnama and accordingly, he submitted that the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted that even if the brand name VIKING is owned by M/s Vee Kay Enterprises, they will be liable to payment of duty without SSI benefit in respect of the goods embossed with the brand VIZA in their premises since this brand belongs to M/s Clutch Engineers. Likewise the goods embossed with the brand VIKING in the premises of the M/s Clutch Engineers will also be liable to payment of duty. iii. He also refuted the arguments advanced on behalf of the appellant that the stock taking and panchnama was not made floor wise. In this connection he drew my attention to the Annexure A and B of the list of relied upon documents wherein details have been listed separately for both firms. 7. Heard both sides and perused the record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is that both the appellant firms have fixed the brand names VIKING as well as VIZA which do not belong to themselves. These allegations have been refuted by the appellants. 10. After perusal of the letter issued by the Deputy Registrar and Trade Mark and GI, New Delhi, vide his letter dated 08/08/2014, it is seen that the brand name VIKING is owned by the following three persons viz. Shri Vinod Kumar Dhawan, Shri Vijay Kumar Dhawan (Proprietor of M/s Vee Kay) and Shri Jugal Kishore Kohli. In view of the above, M/s Vee Kay will be entitled to the benefit of SSI Exemption in respect of the goods cleared with the brand name VIKING , but not for goods with VIZA brand. 11. The brand name VIZA is claimed to be owned by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises will be entitled to SSI Exemption but goods cleared with the brand name of VIZA will not be entitled to such benefit but will have to be charged duty at full rate. Likewise goods cleared with the brand VIZA from M/s Clutch Engineers will be entitled to the SSI benefit but the goods with brand VIKING cleared by M/s Clutch Engineers will not be entitled to such benefit. 15. The demand for Central Excise duty needs to be reworked in terms of the above principle and Adjudicating Authority is directed to requantify the demand as above. The order for confiscation and redemption fine and penalties also needs to be proportionately modified. (Order pronounced in the open Court on_24/09/2018_) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
