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TMI Blog2019 (4) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 dated 28/02/1993 as amended from time to time. On the basis of an investigation by the Preventive Unit, the Central Excise served Show Cause Notice on 09/02/1999 to the appellants seeking exclusion of the branded products manufactured by them from the benefit of the notification. The Show Cause Notice was initially confirmed by the Joint Commissioner vide Order dated 08/09/1999 and in the second round of litigation, vide Order dated 31/05/2006, confirmed duty of Rs. 3,64,534/- was confirmed while imposing equal penalty under Section 11AC and a penalty of Rs. 5,000/- under Rule 173Q. The Commissioner (Appeals) vide Order-in-Appeal dated 22/02/2011 upheld the Order of the lower authority, hence this. 2. The Learned Council for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Authorized Representative for the department has contended that the Learned Commissioner (Appeals) has rightly concluded that even the use of part of brand name or trade name so long it indicates connection in the course of trade can be sufficient to disentitle the person from getting the exemption under the notification. 4. Heard both sides and perused the records of the case. For proper appreciation of the issue involved, it is necessary to go through the wordings of the notification. We find that the explanation (A) under condition No.5 of the Notification 8/98 Central Excise dated 02/06/1998 reads as follows: Explanation: (A) "brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as to which part i.e. gasket would fit to which brand of pressure cooker. It is not denied that the original equipment manufacturers are not in the trade of manufacturing pressure cookers. Therefore such gaskets manufactured by Appellants with identification marks would certainly indicate the connection of the original equipment manufacturers with particular trade, which is in the instant case pressure cookers. Therefore, in view of the explanation under the Notification as cited above, we find that Learned Commissioner (Appeals) has correctly concluded that the goods manufactured by the Appellants where the brand name or the trade name of the original equipment manufactured as long as such words indicate the connection in the trade. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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