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2015 (3) TMI 170 - CESTAT CHENNAISSI exemption under Notification No. 8/2003-CE (NT) dated 1.3.2003 - Use of other person's brand name - Held that:- Brand name 'Elac' was registered in the name of M/s. K.N. Industries. The applicant filed an application to the Trademark Authority for registration of the brand name 'Elac Excel'. The learned counsel submitted that the brand name 'Elac' and 'Elac Excel' referred are different and therefore demand of duty is not justifiable. He relied upon the decision of the Hon'ble Madras High Court. The adjudicating authority observed that the brand name 'Elac Excel' is akin to 'Elac' belonging to M/s. K.N. Industries and therefore they are not eligible to avail SSI exemption. Dispute relates to brand name 'Elac Excel' which is similar to 'Elac' which will be decided at the time of hearing the appeals at length. However, there is some force in the submission of the learned counsel for the applicant that there is a difference between the two brand names 'Elac' and 'Elac Excel'. Hence, the applicant failed to make out a strong prima facie case for waiver of predeposit of entire dues. At this stage, the learned counsel submits that the applicants are eligible for CENVAT credit of ₹ 30,93,454/- and undertakes not to utilize the CENVAT credit till the disposal of the appeals. In view of that, we direct the applicant to file an undertaking within one month from the date of the receipt of the order to the jurisdictional Deputy Commissioner of Central Excise that the CENVAT credit amount of ₹ 30,93,454/- will not be utilized till the disposal of the appeals. Upon such undertaking, predeposit of the balance dues stands waived and recovery thereof stayed during the pendency of the appeals. - Stay granted.
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