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2016 (3) TMI 1047 - AT - Central ExciseBenefit of SSI Notification No.8/2003 - whether assessee have used the brand name of other person and whether the demand is hit by limitation and, consequently, penalty is imposable or not? - Held that:- Concept of ‘similar’ etc. cannot be used to interpret the meaning of the word occurring in the notification by taking recourse to modes other than plain language. We find that para-4 of the notification stipulates that notification shall not apply to the goods bearing a brand name or trade name of another person. In the present case, appellants have not used the brand name of ‘Elac’ of another person but cleared under their own brand name ‘Elac Excel’. Further, it is pertinent to state that as already dealt the issue in the preceding paragraphs, the Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the company’s name and the appellants cleared the goods indicating their company name ‘Elac" followed with Excel’. Therefore, it cannot be construed that they have affixed brand name of other person. The brand name of ‘Elac Excel’ used by the appellant on Automatic Storage Water Heaters is not a brand name / trade name of any other person and not hit by para (4) of SSI Notification and they are eligible for the SSI exemption limit of ₹ 1.5 crores under the said notification.
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