Whether manufacturing of goods without brand name decline assessee to avail the benefit of S.S.I notification

Last updated: 13 April 2013

Court :
SUPREME COURT OF INDIA

Brief :
Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspection by the officials of the enforcement Commissionerate, Chennai-II at the sales outlet of the respondent (hereinafter referred as “the assessee”), revealed that the assessee was engaged in the manufacture and sale of cookies from branded retail outlets of “Cookie Man”. The assessee had acquired this brand name from M/s Cookie Man Pvt. Ltd, Australia (which in turn acquired it from M/s Auto- bake Pvt. Ltd., Australia). The brand name used the words “Cookie Man” accompanied with a logo depicting the smiling face of a must achioed chef. The assessee was selling some of these cookies in plastic pouches/containers on which the brand name described above was printed. No brand name was affixed or inscribed on the cookies. Excise duty was duly paid, on the cookies sold in the said pouches/containers. However, on the cookies sold loosely from the counter of the same retail outlet, with plain plates and tissue paper, duty was not paid

Citation :
COMMISSIONER OF CENTRAL EXCISE, CHENNAIII COMMISSIONERATE, CHENNAI— APPELLANT VERSUS M/S AUSTRALIAN FOODS INDIA (P) LTD., CHENNAI— RESPONDENT