Yonex Electronics (i) Ltd. Vs. Collector of Central Excise

Yonex Electronics (i) Ltd. vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Sep 24, 1993

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Citation: sooperkanoon.com/7046
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: J T P.C., S Peeran
Decided On: Sep 24, 1993
Subject: Intellectual Property

Case Summary

AI-generated summary - not the official court judgment text.

Intellectual Property

Key legal issue: Intellectual Property

Parties & Advocates

Appellant / Petitioner

Yonex Electronics (i) Ltd.

Respondent

Collector of Central Excise

Legal References

Reported In: (1993)(49)LC441Tri(Delhi)

Excerpt

1. shri anant lal mehrotra, ld. excise consultant prays for waiver of pre-deposit of penalty of rs. 1000/-. he submits that they are manufacturing radio cassette recorder with their own brand name "yonex". however, they are importing, inter alia, cabinet of the radio cassette recorder which carries the brand name "national". normally they are erasing the brand name "national" before removing the radio cassette player from their factory. in the present consignment by mistake, the brand name "national" was omitted from eraser. he, therefore, submits that in the facts and circumstances of the case and having regard to the clear practice, no mens rea could be attributed and therefore, imposition of penalty is not warranted. in the meantime, he submits that the goods have already been released provisionally on payment of duty on the same. in the circumstances, he prays for waiver of penalty and stay on recovery of the same.2. ld. jdr shri s.k. sharma reiterates the findings of the lower authority i.e. the original authority and of the lower appellate authority.3. we have considered the pleas advanced from both sides. having regard to the overall facts and circumstances of the case, we allow the stay application, i.e. we allow the waiver of penalty of rs. 1000/- and stay the recovery thereof.

Full Judgment

1. Shri Anant Lal Mehrotra, ld. Excise Consultant prays for waiver of pre-deposit of penalty of Rs. 1000/-. He submits that they are manufacturing radio Cassette Recorder with their own brand name "YONEX". However, they are importing, inter alia, cabinet of the radio cassette recorder which carries the brand name "National". Normally they are erasing the brand name "National" before removing the radio cassette player from their factory. In the present consignment by mistake, the brand name "National" was omitted from eraser. He, therefore, submits that in the facts and circumstances of the case and having regard to the clear practice, no mens rea could be attributed and therefore, imposition of penalty is not warranted. In the meantime, he submits that the goods have already been released provisionally on payment of duty on the same. In the circumstances, he prays for waiver of penalty and stay on recovery of the same.

2. Ld. JDR Shri S.K. Sharma reiterates the findings of the lower authority i.e. the original authority and of the lower appellate authority.

3. We have considered the pleas advanced from both sides. Having regard to the overall facts and circumstances of the case, we allow the stay application, i.e. we allow the waiver of penalty of Rs. 1000/- and stay the recovery thereof.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Yonex Electronics (i) Ltd. vs Collector of Central Excise Same Subject Intellectual Property Same Judge J T P.C., S Peeran