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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
P.C. Jain, S.S. KANG, JJ.
Alpha Electricals -Appellant
Versus
Collector of Central Excise, Pune -Respondent
Final Order No. E/907/98-B1 Appeal No. E/3226/89-B, E/907 of 1998, E/3226 of 1989
Decided On : 05-05-1998
Per P.C. Jain :
The matter called. No one for the appellant. They have prayed for decision on merits. We have heard ld. SDR Shri D.S. Negi. We have gone through the impugned order and memo of appeal.
2. The question involved in the present case is whether the trade name Swift affixed by the appellants on the excisable goods manufactured by them and 95 per cent of such goods being sold through M/s. Swift Sales and Service could be treated as trade name within the meaning of para 7 of notification No. 175/86. In other words whether the benefit of said notification would be denied to the said goods.
3. It has been urged by the appellants in the appeal memo on the basis of affidavit from Swift Sales and Service that 'swift' is not a branded name or trade name of M/s. Swift Sales and Service. The appellant however had denied this evidence that 90 per cent of the sales had been made through Swift Sales and Service. However we have also taken note of the fact that prior to amendment of notification 175/86 by notification No. 223/87 and right up to 1.4.88, the appellant in its classification had mentioned the words 'swift' while giving description of the excisable goods. Later on however it discarded the brand name 'Swift'. Having regard to all the facts and circumstances it is clear, as rightly inferred by the lower authorities, that appellants were using the trade name 'swift' which accorded the association in the course of trade in this case between the trade name 'Swift' and M/s. Swift Sales Service. Hence it has been rightly held by the lower appellate authority that the goods would not be entitled to the benefit of notification No. 175/86. Accordingly we upheld the impugned order and dismiss the appeal.
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