V.P. Gulati, Member (T)

1. This is an appeal against the order of the Additional Collector of Central Excise, Madras. The brief facts of the case are that the appellants manufacture quartz wall clocks allegedly bearing the brand name 'Master Piece'. They had cleared the goods without payment of duty in terms of Notification No. 175/86. The Central Excise authorities, however, found that another manufacturer namely M/s. Doshi Electronics were also manufacturing watches with the brand name 'Master Piece'. Proceedings were drawn against the appellants for the reason that they were not eligible for the benefit of Notification No. 175/86 in view of para 7 of the said Notification which for convenience of reference is reproduced below :-

"7. The exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for the grant of exemption under this notification :

Provided that nothing contained in this paragraph shall be applicable in respect of the specified goods cleared for home consumption before the 1st day of October, 1987."

The ap