Customs, Excise and Gold Tribunal - Delhi
M/S. Electro Porcelain Industries vs Cce, Ahmedabad on 22 February, 2001
ORDER
Lajja Ram
1. On this appeal filed by M/s. Electro Porcelain Industries, the matter relates to the eligibility of small scale exemption when the electric insulators of porcelain were cleared by the appellants under the brand name 'Anchor', which did not belong to them. The amount of duty involved is Rs.2,753.90.
2. When the matter was called, none appeared for the appellants. Earlier, the matter was fixed for hearing on 9.1.2001 when the notice was issued on 30.11.2000. The appellants were directed to produce certified copy of the order-in-original and order-in-appeal. There is no response so far.
3. Shri M.P. Singh, JDR submits that the matter is already covered by the Larger Bench decision of the Tribunal in the case of Namtech Systems Ltd. Vs. Collector of Central Excise, New Delhi -2000 (115) ELT 238 (Tribunal).
4. We have gone through the facts on record. The appellants were engaged in the manufacture of Electric Insulators of Porcelain with brand name. These insulators were used as such. They were cleared with the brand name 'Anchor' embosed on them. This brand name did not belong to them. Their main plea was that the insulators ere not the finished products and they were in the nature of raw materials for their industrial buyers. Both the authorities have taken a view that the insulator was a finished product as cleared by the appellants and the brand name 'Anchor' belonged to another person and they were not eligible for the benefit of small scale exemption.
5. We find that the matter is covered by the Larger Bench decision in the case of M/s. Namtech Systems Ltd. - 2000 (115) ELT 238 (Tribunal-Larger Bench). We so not find any infirmity in the view taken by the ld. Collector of Central Excise (Appeals) in the impugned order. There is no merit in this appeal and the same is rejected. Ordered accordingly.
Order dictated & (SIC) in the Open Court on 22.02.2001.