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2017 (10) TMI 895 - AT - Central ExciseSSI Exemption - use of Brand name of others - case of Revenue is that it is fact on record that brand name PRIMA is owned by M/s. Rajeev Metal Industries and is registered in their name since 1975 - whether the assessees namely, M/s. Rajeev Metals Pvt. Limited and M/s. Sayal Manufacturing and Trading Corporation are entitled for the benefit of SSI exemption under the notification or not on being using the brand name PRIMA-RMPL and PRIMA respectively? Held that: - as per the certificate issued by the Trade Mark Registry, Trade Merchandise Mark Act, 1958 dated 29.11.1985, the owners of brand name PRIMA is Shri Mohinder Lal Syal, Surinder Kumar Syal and Shri Hoshiar Singh Syal of Rajeev Metal Industries, Ludhiana - As the Revenue has not come up with any contrary evidence that Shri M.L. Sayal is not owner of brand name, therefore, it cannot be said that the assessees are using the brand name of others - demand set aside. In the case of M/s. Rajeev Metals Pvt. Limited, the brand name is being used is PRIMA-RMPL. The allegation of the Revenue is that PRIMA-RMPL is similar to PRIMA and therefore, PRIMA-RMPL is brand name of other person. That allegation is not sustainable as trade mark authorities have recognised PRIMA-RMPL as a different brand name from PRIMA brand name and after recognising, they have registered with the name of the assessee, which is evident from the registration certificate - As the Revenue has not proved that assessees are not owner of brand name PRIMA-RMPL, therefore, it cannot be alleged that appellant is using the brand name of others - demand set aside. With regard to denial of SSI exemption in the case of M/s. Sayal Manufacturing and Trading Corporation, as Shri M.L. Syal is partner of the assessee firm and owner of the said brand name, as is evident from the certificate issued by the Registry of Trade Mark dated 29.11.1985, allegation of the Revenue that assessee is using brand name of another person does not stand proved and the benefit of SSI exemption cannot be denied - benefit remains allowed. Penalty on Shri M.L. Syal - Held that: - Shri M.L. Syal has expired on 26.08.2016 and to that effect, the death certificate has been placed on record - penalty imposed on Shri M.L. Syal stands abated. With regard to appeal filed against M/s. Rajeev Engineering Works, it is fact on record that M/s. Rajeev Engineering Works has purchased goods from M/s. Rajeev Metals Pvt. Limited and M/s. Sayal Manufacturing and Trading Corporation under the brand name PRIMA and PRIMA-RMPL respectively and no contrary evidence has been produced by the Revenue to substantiate the allegation that M/s. Rajeev Engineering Works is manufacturing the goods under the brand name PRIMA/ PRIMA-RMPL - demand set aside. Appeal allowed - decided in favor of assessee.
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