Customs, Excise and Gold Tribunal - Delhi Tribunal

Whale Stationery Products Ltd. vs Commissioner Of C. Ex. on 17 September, 2004

Customs, Excise and Gold Tribunal – Delhi
Whale Stationery Products Ltd. vs Commissioner Of C. Ex. on 17 September, 2004
Equivalent citations: 2005 (179) ELT 182 Tri Del
Bench: S Kang, Vice-, A T V.K.


ORDER

V.K. Agrawal, Member (T)

1. This is an application by M/s. Whale Stationery Products Ltd. for rectification of mistake in Tribunal’s Final Order Nos. A/149-151/2004-NBC, dated 19-2-2004 [2004 (168) E.L.T. 405 (Tribunal)].

2. Shri K.K. Anand, learned Advocate, submitted that one of the issue involved in the appeal filed by the Applicants was whether the goods cleared under the brand name ‘WHALE’ by Unit No. 2 of the applicant during the relevant period was eligible for the benefit of SSI Exemption under Notification No. 1/93-CE (as amended); that vide Order in question the Tribunal has granted the benefit of SSI Exemption Notification on the Whale brand from the date on which they had applied for registration of the brand name i.e. 4-11-1996; that however, while granting the benefit of SSI Exemption notification the same has been granted to the Applicant company only from the period 1997-1998 to 20002001; that it has all alone been the case of the applicants that the brand name Whale belongs to them and they are the owner of the same right from the year, 1994; that as the Tribunal has allowed the benefit of SSI Exemption from 4-11-1996 the benefit of the same should have been extended from the said date; that thus it appears that this mistake of not allowing the benefit of Notification from 4-11-1996 has unintentionally crept in the final order. The learned Advocate, therefore, requested that it may also be held that the applicant company is entitled for the SSI benefit even during the financial year, 1996-1997 w.e.f. 4-11-1996. We also heard Shri D.N. Chaudhary, learned SDR who fairly mentioned that the prayer of the applicants appears to be reasonable.

3. A perusal of our Final Order Nos. A/149-151/04-NBC, dated 19-22004, [2004 (168) E.L.T. 405 (T)] reveals that in Para 11 of the Final Order it has been held that “the company applied to the Trade Mark Authority for registration of the brand name ‘WHALE’ on 4-11-1996 as evidenced by record. They have since got the brand name registered in their favour which is an undisputed fact. According to the law on Trade Mark, registration would take effect from the date application. Hence, in the present case, ‘WHALE’ brand name will be considered to be registered brand name of the Appellant Company since 4-11-1996.” In view of this finding the benefit of SSI notification will be available to the Applicants in respect of ‘WHALE’ brand product w.e.f. 4-11-1996. As the Tribunal has not granted the benefit of SSI Notification No. 1/93 to the Appellants w.e.f. 4-11-1996 there is an error apparent on the face of the record which we rectify. We, therefore, order that the applicants M/s. Whale Stationery Products Ltd. will be eligible for SSI Exemption in respect of ‘Whale’ brand product w.e.f. 4-11-1996. The Application is disposed of in these terms.