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2013 (8) TMI 422 - AT - Central ExciseSSI exemption - Use of trademark - Commissioner set aside penalty - Held that:- brand name or trade name can be any name, symbol, monogram or mark which indicates a connection between a person and the goods being manufactured or traded by him. Such brand name or trade name need not be registered with the trade mark authority. In fact the ‘brand name’ or ‘trade name’ symbolises the goodwill of a manufacturer or a trader or service provider which he has earned over the years so that any goods affixed with that mark are associated with that person. In this case, the mark ‘KPM’ is of M/s. K.P. Manufacturers and there is no dispute that the appellant had an agreement with M/s. K.P. Manufacturers for using the mark KPM on their goods for which a royalty was being paid - the mark ‘KPM’ of M/s. K.P. Manufacturers has to be treated as their unregistered trade mark which they were trying to popularise. Since, KPM is a brand name of M/s. K.P. Manufacturers, the use of this brand name by the appellant would disentitle them for the benefit of SSI exemption - Assessee has been paying the duty on the forgings affixed with the brand name KPM at normal rate and as such, there is no short payment of duty - Decided against Revenue.
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