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2017 (6) TMI 681 - AT - Central ExciseSSI exemption - use of brand name of others - Department was of the view that the appellants were using the brand name belonging to FCF in the products manufactured and cleared by them - the department has not been able to establish that the alleged brand name belonged to FCF - Held that: - The letter addressed by the Managing Partner of FCF to Trademark registry clearly shows that they have withdrawn their application for registration of trademark. Further, the letter written by the Trademark registry to department evidences that though FCF had applied for registering the trademark in their name, they had not remitted the required fee. When an application has not been presented with the requisite fee, in effect, the application has to be considered as not presented at all - the managing partner of FCF has filed an affidavit stating that the alleged trademark does not belong to them and that the appellants are the absolute owners of the said trademark - department has failed to establish that the alleged trademark belongs to FCF. Extended period of limitation - Held that: - the declaration filed by the appellant gives a detail description of their marketing pattern - suppression cannot be alleged against the appellant and the demand raised invoking the extended period is unsustainable. Appeal allowed - decided in favor of appellant.
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