9911796707
TMI Blog2008 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per: P.G. Chacko, Member (J)]. - M/s. Anand Zenner Company Pvt. Ltd. (respondents) are engaged in the manufacture of water meter and parts thereof. They are a joint venture company jointly promoted by M/s. Anand Water Meter Manufacturing Company (F) Ltd., Cochin and M/s. Karl Adolf Zenner Wasser Zahler Fabrick GMBH of the erstwhile West Germany. The Unit at Cochin (Kerala) is a le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. This demand was contested by the party. In adjudication of the dispute, the original authority confirmed the demand of duty and imposed on them a penalty. The respondents preferred an appeal to the Commissioner (Appeals) and the latter allowed the same. Hence the present appeal of the Revenue. 2. After examining the grounds of this appeal and hearing ld. SDR, we note that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er printing on its label these words — "Manufactured by Dharani Cements Ltd. A Subsidiary of Grasim Industries Ltd." was held to attract the bar created under para-2(b) of SSI Notification No. 5/98-C.E. dated 2-6-1998. The said para-2(b) stipulated that the exemption under the Notification shall not be applicable to cement bearing a brandname or trade name (whether registered or not) of another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' housemark. To say that the buyers would see a connection between the respondents' product and the German company is only a figment of imagination. As the subject goods were not cleared under the brandname or trade name of another person, SSI benefit cannot be denied to the respondents as rightly held by the lower appellate authority. The Revenue's appeal is dismissed. (Operative part of the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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