{"id":171790,"date":"2002-12-19T00:00:00","date_gmt":"2002-12-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/computech-system-limited-vs-commissioner-of-c-ex-on-19-december-2002"},"modified":"2017-11-05T18:30:14","modified_gmt":"2017-11-05T13:00:14","slug":"computech-system-limited-vs-commissioner-of-c-ex-on-19-december-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/computech-system-limited-vs-commissioner-of-c-ex-on-19-december-2002","title":{"rendered":"Computech System Limited vs Commissioner Of C. Ex. on 19 December, 2002"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Calcutta<\/div>\n
Computech System Limited vs Commissioner Of C. Ex. on 19 December, 2002<\/div>\n
Equivalent citations: 2003 (154) ELT 423 Tri Kolkata<\/div>\n
Bench: A Wadhwa, R K Jeet<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
Archana Wadhwa, Member (J) <\/p>\n
 1. Demand of duty of Rs. 2,95,035.00 (Rupees two lakh ninety-five thousand and thirty-five) has been confirmed against the appellants in respect of 400 pieces of Colour Computer Monitors by denying them the benefit of Notification No. 8\/98-C.E., dated 2-6-98 on the ground that they had manufactured the said goods under the brand name of ‘Zenith’ which does not belong to them and as such, the exemption is not available to them. An equivalent amount of personal penalty has also been imposed.\n<\/p>\n
 2. Nobody appeared on behalf of the appellants, neither is there any adjournment request. We also note that during all the earlier dates when the matter was fixed, nobody appeared. Accordingly, we have heard Shri A.K. Mondal, learned S.D.R. for the Revenue and have gone through the impugned orders passed by the authorities below.\n<\/p>\n
 3. The appellants during the course of proceedings before the authorities below, and taken a stand that they had not manufactured the Computer Monitor under the brand name – “Zenith”, but have purchased Casings – old and used, from the market, which were already having inscription of the brand name – “Zenith”. They have also produced the purchase documents showing purchase of defective Casings (Cabinets) from M\/s. Tirupati Commercial Corporation with the brand name – “Zenith”. They have also obtained an opinion from a Computer Expert opining that the Monitor in question is not of international standard or of “Zenith” brand standard. As such, the appellants’ contention is that the benefit of the exemption notification cannot be denied to them.\n<\/p>\n
 4. They have also submitted that the goods manufactured by them do not indicate any connection, in the course of trade, with the “Zenith” brand name, and the Department has also failed to establish as to who is the owner of the said brand name.\n<\/p>\n
 5. Shri Mondal, learned S.D.R. reiterated the reasoning adopted by the lower authorities.\n<\/p>\n
 6. We find that benefit of the Notification in question has been denied to the appellants only on the ground that the word – “Zenith” – appeared on the outer coverage of the Computer Monitor in question. The appellants have explained that the said appearance is on account of the fact of procuring the old and defective Casings from the market and using the same in the manufacture of their Monitors. We note that even in the invoices, the goods have been described as – ’15” SVGA Color Monitor (Zenith) Refurbished and Assembled.’ This shows that the Monitors have been manufactured by the appellants from the old and serviceable parts and cannot be said to have been manufactured under the brand name – “Zenith”, inasmuch as the said brand name has not been affixed by them on the goods in question. The appellants have explained that the word – “Zenith” – was written in the invoices for the purposes of identification of the Computer and not to indicate the brand name. Inasmuch as admittedly the brand name was not affixed by the appellants themselves, it cannot be said that they have manufactured the goods with the brand name of any other person thus disentitling them from the benefit of the Notification in question. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Calcutta Computech System Limited vs Commissioner Of C. Ex. on 19 December, 2002 Equivalent citations: 2003 (154) ELT 423 Tri Kolkata Bench: A Wadhwa, R K Jeet ORDER Archana Wadhwa, Member (J) 1. Demand of duty of Rs. 2,95,035.00 (Rupees two lakh ninety-five thousand and thirty-five) has been confirmed […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-171790","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nComputech System Limited vs Commissioner Of C. 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