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1994 Supreme(SC) 738

M. N. VENKATACHALIAH, S. MOHAN
M. G. Shahani And Company (Delhi) LTD. – Appellant
Versus
Collector Of Central Excise, New Delhi – Respondent


Advocates:
JOSEPH VELLAPALLY, S.GANESH RAO, V.J.Francis, V.K.VARMA

Judgment

MOHAN, J.:- This is an appeal under S. 35L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) directed against the order of Customs, Central Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT) dated 30th September, 1993 in Final Order No. 500/93-A in Appeal No. E/2407/91-A. In and by the said order the Tribunal allowed he review/appeal filed by the Excise Department and set aside the order of the Collector of Central Excise dated 30th May, 1990 and remitted the matter for a fresh decision.

2. The facts are as under:

The appellant, M/s. M. G. Shahani & company (Delhi) Ltd. are engaged in the manufacture of shampoos falling under sub-heading No. 3305-09 of CET, 1985. The manufacture is under the brand names "Hallo" and "Palmolive". The shampoos were sold by the appellant exclusively to the owner of the brand name of M/ s. Colgate Palmolive. These two, the appellant-company and Colgate Palmolive are independent Companies Colgate Palmolive in order to promote its own trade names and marks, incurred advertisement and publicity expenses in respect of the said branded products. Further Colgate Palmolive also incurred certain te



















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