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G.A.BRAHMA DEVA, J.H.JOGLEKAR
Kumar Enterprises – Appellant
Versus
Collector of Central Excise, Chandigarh – Respondent
Per J.H. Joglekar :
The appellants in this case were manufacturing ceiling fan covers and clearing the same under the concessional rates prescribed under notification no. 175/86-CE dated 1.3.86. These goods were supplied to M/s. Agra Engineering Industries, a company belonging to the Jay Engineering Group, who manufacture ceiling fans with the brand name 'Usha'. On 29.3.88, a show cause notice was issued to the effect that since the covers manufactured by them were with the brand name of a manufacturer who was not entitled to the benefit of the notification, the clearances of such covers should have been made on payment of duty. The differential duty was demanded vide the show cause notice. The Asstt. Collector after hearing the assessees confirmed the demand. His order was upheld by the Collector (Appeals) resulting in the present appeal coming up before us.
2. Shri A.R. Madhav Rao, Advocate arguing for the appellants referred to both the lower orders in which the claim was made before the original authority as well as the appellate authority that the appellants had put the brand name 'Usha' only with effect from March, 1988 due to the insistence of the buyers to that effect an
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