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2017 (7) TMI 441 - AT - Central ExciseSSI exemption - use of Brand name of others - It was alleged that they are using the emblem that is being used by M/s. Micro Labs, Hosur - N/N. 01/93 dated 01.03.1993 - Held that: - there is no allegation in the SCN that the emblem wave linesbelongs to Micro Labs and that the respondent has used it is correct. In fact, the allegation raised is only that the emblem embossed indicates a communication in the course of trade between such specified goods and Micro Labs who are using such emblem with or without as indication of the identified by using the emblem of Micro Labs who are not eligible for the grant of exemption under N/N. 1/93 dated 28.02.1993. Thus the allegation raised in the SCN does not make any sense - also, the department has not produced any evidence to show that the alleged trade mark belongs to Micro Labs. The Hon’ble Apex Court in the case of Astra Pharmaceuticals [1994 (12) TMI 77 - SUPREME COURT OF INDIA] has made a distinction between house mark and product mark(trade name). Appeal dismissed - decided against Revenue.
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