Customs, Excise and Gold Tribunal - Delhi
Yash Pharmaceuticals vs Collector Of Central Excise on 10 December, 1998
Equivalent citations: 2003(159)ELT1032(TRI-DEL)
ORDER Jyoti Balasundaram, Member (J)
1. The benefit of exemption in terms of Notification 175/86 has been denied to the appellants herein on the ground that they were using the brand name "Yash" belonging to Yash Pharma Lab. P. Ltd., who was not availing the benefit of Notification 175/86, on two P or P medicines manufactured by them viz. "Lamolate Linctus" and "Octamine".
2. The submission of the appellant represented by Shri R. Sudhinder, learned Advocate is that the monogram Yash belongs to them and is also used by M/s. Yash Pharma Lab. P. Ltd. and the monogram comes from the name of Shri Yashodhan N. Shah who was a Director in M/s. Yash Pharma Lab. P. Ltd. as well as a Director in Yash Pharma Chem. Bombay P. Ltd. which was a partner in the appellant partnership and that, therefore, the provisions of Notification 223/87 according to which the SSIL benefit is not available to an assessee who manufactures goods bearing brand name of another person who is not eligible for the grant of exemption under Notification 175/86, are not attracted. The learned SDR, Shri A.K. Agarwal reiterates the findings contained in the impugned order.
3. We have carefully considered the submissions of both sides. We find that the Department has not controverted or rebutted the appellants' claim that the monogram "Yash" belongs to them. In order to deny the benefit of SSI exemption, the Department will have to establish that the monogram 'Yash" belongs to some one other than the appellant who claims the benefit of the SSI exemption. Use of ones own brand name, is not a bar to availment of benefit of SSI exemption. The Revenue has not discharged the burden of proving that the monogram "Yash" belongs to some other person who is not eligible to the grant of exemption under Notification 175/86, and, therefore, we hold that the appellants are entitled to the benefit of the Notification, set aside the impugned order of confirmation of duty demand and allow the appeal.