{"id":44249,"date":"2002-11-18T00:00:00","date_gmt":"2002-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/katrala-products-pvt-ltd-vs-commissioner-of-c-ex-on-18-november-2002"},"modified":"2016-12-06T03:37:12","modified_gmt":"2016-12-05T22:07:12","slug":"katrala-products-pvt-ltd-vs-commissioner-of-c-ex-on-18-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/katrala-products-pvt-ltd-vs-commissioner-of-c-ex-on-18-november-2002","title":{"rendered":"Katrala Products Pvt. Ltd. vs Commissioner Of C. Ex. on 18 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Katrala Products Pvt. Ltd. vs Commissioner Of C. Ex. on 18 November, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (156) ELT 230 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: G B Deva, S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> G.A. Brahma Deva, Member (J) <\/p>\n<p> 1.  After hearing for some time with reference to the stay petition filed by the party, we are of the view that the matter itself can be disposed of on limited issue. Accordingly we proceed to pass this order after hearing both sides.\n<\/p>\n<p>2. The issue relates to eligibility of SSI exemption under Notification No. 1\/93, dated 28-2-93. It was alleged by the Department that the appellants had used brand name\/trade mark of another party viz. M\/s. Protech Appliances Pvt. Ltd. and accordingly the appellants&#8217; unit, M\/s. Katrala Products Pvt. Ltd., as such is not eligible for SSI exemption. It was submitted by the Counsel that the another party viz. M\/s. Protech Appliances Pvt. Ltd. fairly conceded the appellant&#8217;s better right over the brand name. He said that the another party, M\/s. Pro-tech Appliances Pvt. Ltd. had filed an application before the Trade Marks Authority for registration of the trade mark, but the application was withdrawn as can be seen from the letter dated 7th November, 2002. In view of this position, the appellants are entitled to SSI exemption.\n<\/p>\n<p>3. We have carefully considered the submissions made by both sides. Since the withdrawal of application by another party is subsequent to passing of the impugned order, we are of the view that the matter requires to be reconsidered by the adjudicating authority. In the view we have taken the matter is remanded to the concerned adjudicating authority to examine the issue afresh and to pass an order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed of in the above terms.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Katrala Products Pvt. Ltd. vs Commissioner Of C. Ex. on 18 November, 2002 Equivalent citations: 2003 (156) ELT 230 Tri Bang Bench: G B Deva, S T S.S. ORDER G.A. Brahma Deva, Member (J) 1. After hearing for some time with reference to the stay petition filed by [&hellip;]<\/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-44249","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Katrala Products Pvt. 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