9911796707
TMI Blog2006 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act") against the impugned Final Order No. C-III/1224/03-WZB/2003, dated 2nd of September, 2003 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short "the Tribunal") in Appeal No. E/705/02 dismissing the appeal filed by the appellant. The Tribunal held that the assessee-company was not eligible for the benefit of Notification No. 1/93-C.E., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) from the year 1986 onwards while those mentioned at Sl. Nos. (e) and (f) from 1990 and 1989 onwards respectively. 3.The assessee-company being an SSI Unit claimed the benefit under the above Notification in respect of the above goods manufactured and cleared by them. The assessee was served with a show cause notice denying the benefit of the Notification on the allegation that it was manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rkaria Ltd. It was further submitted that M/s. Dai Ichi Karkaria Ltd. had stopped producing the above goods and was not using he said trade names for the last fifteen years and it was the assessee-company which was using the said trade mark for the last fifteen years and therefore it was entitled to exemption under the aforesaid Notification. 5.Out of the six products named above, Diakanol, Diaka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1/93-C.E. in respect of the above three registered trade marks. The order of the Tribunal with respect to these products, which are registered trade marks, is affirmed. 8.However, Amigen, Sorgen and Sigum are not the registered trade marks and there is no finding recorded by any of the authorities below or by the Tribunal on the assertion made by the assessee-company in its reply to the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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