Fame Incorporated Vs. Collector of Central Excise - Court Judgment

SooperKanoon Citation

sooperkanoon.com/16921

Court	Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On	Oct-05-1999
Reported in	(1999)(114)ELT989TriDel
Appellant	Fame Incorporated
Respondent	Collector of Central Excise

Excerpt:

1. the issue involved in this appeal filed by m/s. fame incorporated in whether the benefit of notification no. 175/86 is available to the goods affixed with brand name national, sanyo etc.2. when the matter was called none appeared on behalf of the appellants and the notice issued to them has been received back from the postal authorities with the remarks "closed". we, therefore, heard ld. dr and perused the records.3. we find from the memorandum of appeal that the appellants had themselves mentioned that radio cassette recorder manufactured by them are pre-fixed with the words like "national", "sanyo", "takara" etc.they have also claimed that the products are sold under brand name fame which was owned by them. in the light of their admission that the products are affixed with the words like sanyo and national which are the manufactured & marketed by internationally known brands. the commissioner (appeals) had rightly rejected their appeal. therefore we do not find any reason to interfere with his findings and accordingly the appeal filed by them is rejected.

Judgment:

1. The issue involved in this appeal filed by M/s. Fame Incorporated in whether the benefit of Notification No. 175/86 is available to the goods affixed with brand name National, Sanyo etc.

2. When the matter was called none appeared on behalf of the Appellants and the Notice issued to them has been received back from the postal authorities with the remarks "CLOSED". We, therefore, heard ld. DR and perused the records.

3. We find from the memorandum of Appeal that the Appellants had themselves mentioned that Radio Cassette Recorder manufactured by them are pre-fixed with the words like "National", "Sanyo", "Takara" etc.

They have also claimed that the products are sold under brand name FAME which was owned by them. In the light of their admission that the products are affixed with the words like Sanyo and National which are the manufactured & marketed by internationally known brands. The Commissioner (Appeals) had rightly rejected their appeal. Therefore we do not find any reason to interfere with his findings and accordingly the appeal filed by them is rejected.