TMI Blog2000 (8) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... name - Monalisa - used by the appellants is their own brand-name or is the brand-name belonging to another trading concern known as - Monalisa Colour and Chemical Co. The said trading unit is also owned by family members or the partners of the appellant firm and as per the appellants, is engaged in the trading of different items of products. The said trading unit is also an authorised agent of some other manufacturers. 3. The present dispute arose as a result of visit of the Central Excise Officers in the appellants factory on 6-8-1998. It was found that the appellants were affixing the brand name - Monalisa - on their goods. The Officers on a reasonable belief that the said brand name belonged to the other unit, thus disentitling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apoor has been tampered with and the words - and belonging to - have been interpolated after the statement was recorded. It has been argued that the copy of the said statement was not given to Shri Kapoor and the appellants came to know about the insertion only after they received the show cause notice. Drawing our attention to the statement, Shri Chattopadhyay, learned Advocate argued that it is even evident with a naked eye that the words - and belonging to - have been interpolated to the statement. He also submits that Shri Kapoor filed an affidavit before the adjudicating authority stating that the words - and belonging to - were not there in the question when the statement was recorded and the same have been written subsequently. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that any efforts were made by the appellants to get the input registered. As such, he has further observed that M/s. Monalisa Colour and Chemical Co. were also engaged in repacking of oxide colours into small packets from bulk, which activity amounts to manufacture of excisable goods and such small packets were affixed with the brand-name - Monalisa . As such, he has concluded that the brand-name - Monalisa - belongs to M/s. Monalisa Colour and Chemical Co., which is a trading unit not entitled to the benefit of small-scale exemption. As such, the benefit of the said notification cannot be extended to the appellants. 9. After giving our careful consideration to the arguments raised from both sides, we find that the entire dispute rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of and belonging to M/s. Monalisa Colour and Chemicals Co.? Ans. 9. Yes, it is unregistered brand. The answer to the above Question only shows that Monalisa brand has been taken from the name of M/s. Monalisa Colour and Chemical Co. The same does not reflect upon the fact that the said brand name is owned, or belongs to M/s. Monalisa Colour and Chemical Co. Shri Chattopadhyay has argued that merely because the word - Monalisa - is common in the brand name and in the name of the other trading company, will not make the other company the owner of the brand-name in the absence of any evidence to that effect. We agree that for denial of the benefit of the small-scale Notification, the brand-name should be owned by the other perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alisa - may amount to mis-use of brand-name by the said trading company, but does not prove it beyond doubt that Monalisa belonged to the trading company. We find that the appellants as also the trading company have been held to be using the brand name - Monalisa . As such, it is important to find out who was the actual owner of the said brand name for which the onus lies upon the Revenue. 13. As we have already observed that the objections raised by the appellants as regards the statement, needs to be re-examined after taking the expert s opinion and the factum of the appellants claim of having applied for registration of the said brand-name in their name needs to be looked into and whether the said brand-name has been registered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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