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2019 (2) TMI 856 - AT - Central ExciseSSI Exemption - use of housemark - brand name or not - the appellant affixed logo “AMTECH” to the goods manufactured by them. During the investigation it was found that another Company M/s. Amtech Electronics (India) Limited affixed the same logo “AMTECH” to the goods manufactured by them - Held that:- Though the appellant have strongly argued that the appellant are using the house mark, therefore, the SSI exemption cannot be denied merely by using their own house name. However, on perusal of the name and design, we find that the logo “AMTECH” in a particular design is same and the same is affixed on the product by M/s. Amtech Electronics (India) Limited as well as on the appellant product - If at all the appellant had intention to use the “AMTECH” as their house name, it should not be in the same font and design as was used by M/s. Amtech Electronics (India) Limited . Therefore, it cannot be said that the “AMTECH” logo used by the appellant is a house name whereas being a specific design and in specific font with common design of “AMETCH” used by both the companies cannot be treated as house name but the Brand name as defined under Notification No. 9/2002-CE. In the present case, the monogram in a particular design and in a particular writing being used by M/s. Amtech Electronics (India) Limited much before the incorporation of the appellant company, therefore, the same logo/ monogram used by the appellant is clearly the use of brand name of another company. As regard, the ownership of “AMTECH” even though it is not registered with M/s. Amtech Electronics (India) Limited, they are unregistered owner of name, logo/monogram, “AMTECH”, for the reason that the Amtech Electronics (India) Limited is in existence, since, 1987 and appellants company was incorporated in 1997, therefore, M/s. Amtech Electronics (India) Limited being a prior user of monogram “AMTECH” they are the owner of ‘AMTECH’ brand. Time Limitation - Held that:- The appellant in the declaration simply mentioned the description as “AMTECH” make but it is bearing monogram of “AMTECH” in a particular design and writing. This fact was not disclosed in the declaration or otherwise by the appellant to the department, therefore, there is a suppression of fact on their part. The appellant is not entitled for SSI exemption N/N. 9/2002-CE. - Appeal dismissed - decided against appellant.
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