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2015 (7) TMI 456 - HC - Central ExciseSSI Exemption - use of brand name / house-mark - the name VOLTARC has been inscribed on the packets/cartons - CESTAT concluded that the marks are not affixed on the goods and hence it cannot be said that others brand-name has been affixed - extended period of limitation - Held that:- the Tribunal did not find that there was any justification in applying the extended period of limitation, and thus, the appeal came to be allowed accepting the plea of the respondent that the Order-in- Original is barred by limitation. Further, the Tribunal also found that Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product. The argument of the respondent that even in the classification list they were mentioning the same and the Voltarc was not a brand but a trade-mark was accepted. The Tribunal also came to the conclusion that the symbols that are used by both the companies are different and distinct in character. While the appellants used the symbol V with a dot with India written below the V in case of M/s.Voltarc Electrodes Private Limited, between two Vs, there is electricity sign below with the name Voltarc. It was also found that there was no mark on the product as such. Tribunal is correct in setting aside the demand - Decided against the revenue.
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