TMI Blog2013 (12) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... date of registration which is 05.03.2009 – thus, prior to 05.03.2009 the appellant are not the owner of the brand name – Decided against Assessee. - E/2114/04, E/1653 to 1657, 3147/06 - - - Dated:- 9-4-2013 - Ashok Jindal And P K Jain, JJ. For the Appellant : Shri U D Khare Apte, Adv. For the Respondent : Shri B S Meena, (AR) PER : Ashok Jindal The appellants have challenged the impugned order wherein the benefit of exemption of concessional rate of duty available to SSI unit inasmuch as manufacture and cleared the goods by using he brand name of Foreign company was denied by the adjudicating authority. Therefore impugned demands has been confirmed against the appellant along with interest and penalties. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of a logo brand name on 28.05.2001 and the Trade Mark authorities granted registration with effect from 28.05.2001. It is further submitted that as they are heaving the Trade Mark registration in their name w.e.f. 28.05./2001 therefore, demands post 28.05.2001 is not sustainable. And for the demand prior to 28.05.2001,it is the submission of the ld. counsel that appellant are registered under the Act as M/s. Seal Jet India P. Ltd. is not the brand of ECONOMOS Austria. The allegation made in the show-cause notice without verifying the ownership of the said brand name by ECONOMOS Austria. It is further submitted that there are different companies located in India are using the same logo visiting card and product catalogue. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, ld. AR strongly opposed the contention of the ld. counsel and submitted that it is from the record itself shows that the brand name is of ECONOMOS Austria for which he produced the following: 6. He further submitted that as the appellant have stated the wrong fact before the adjudicating authority and in their reply in March 1996 that they are not using the brand name of ECONOMOS Austria, therefore extended period of limitation is invocable and penalty is also imposable. He further submitted that from the letter pad of Economos Austria, it is clear that "Seal Jet" is their brand name. 7. From the letter head of ECONOMOS Austria which is reproduced above, shows that Seal jet is the brand name of ECONOMOS Austria. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
