The Commissioner, Central Excise I, New Delhi by his order dated 31.10.2001 held that since the brand name REIZ belonged to M s RE till its transfer to REPL in 2000, the Electronic transformers manufactured under brand name RETZ by REPL till the transfer were ineligible for small scale exemption, inasmuch as under the Notification number1/93 a manufacturer affixing the brand name of another person was ineligible for the exemption.
The back ground facts in a nutshell are as follows M s RE is a proprietary companycern of Shri Atul Agarwal and is engaged in the manufacture of Electronic Fan Regulators, Dimmers and Remote Control Switches under the brand name RE1Z since 1988.
Similarly, it was held that M s RE became ineligible for exemption once the brand name REIZ was transferred on 30.3.2000 to REPL.
In the year 1993, M s REPL was companystituted with Shri Atul Agarwal and his two brothers Shri Siddarth Agarwal and Shri Ravindra Agarwal as its Directors.
Both the units manufacture their goods under a companymon brand name of REIZ.
Appeals were preferred before the Tribunal questioning duty, penalty and interest levied.
M s REPL was engaged in the manufacture of Electronic transformers.
Thus, in respect of electronic transformer also Mr. Atul Agarwal, proprietor of RE became owner of the brand name REIZ w.e.f 1993.
Tribunal disposed of the appeals as aforenoted.
