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2011 (1) TMI 782 - HC - Central ExciseSSI Exemption - Brand name - The respondent No. 1 M/s. Minimax Industries is a partnership firm of which respondent No. 2 is one of the partners - partnership firm and MEI are being run by the family members - Two brothers are partners in the said partnership firm while the MEI is the sole proprietorship concern of third brother. Both of them have been using the mark “Minimax” for the last number of years, though, the use by MEI may be prior in point of time. However, even that is the history. Initially, all the three brothers were doing the business together, however, later on these two brothers of partnership firm started separate business in the same line using same name i.e. “Minimax”. In these circumstances, it cannot be said that the partnership firm started using the name “Minimax” which belonged to MEI - Admittedly, MEI has not got the brand name/logo “Minimax” registered either under the Registration Act or under the Trade Mark Act or any other Act - It is not a case of the department that the said MEI has allowed the partnership firm to use the said name. The Tribunal has also arrived at a finding of fact that “Minimax” has not acquired any such reputation that it can be associated with “MEI” - Therefore, nothing could be brought on record by the Department to demonstrate or prove that ‘Minimax’ has acquired any brand name or trade name as defined in Explanation IX of the Notification No. 1/93-C.E - Decided in favor of assessee.
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