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2019 (6) TMI 359 - AT - Central ExciseSSI Exemption - use of Brand name of others or not - N/N. 1/93-CE dated 28.02.1993 - HELD THAT:- Though the Ld. Commissioner (Appeals) remanded the matter twice to the Adjudicating Authority only for verification of status of ownership of brand name however, the Adjudicating Authority in the third round of adjudication dropped the demand on the basis of the evidence of drugs authority that the brand name belongs to the appellant - Commissioner (Appeals) did not agree with the views of the Adjudicating Authority for the reason that there is no dispute on the fact that product bore mention that “Registered trade mark Mercury Antibiotics Pvt. Limited, Baroda”, accordingly held that the brand name belongs to Mercury Antibiotics Pvt. Limited, Baroda and not to the appellant. In the case of medicines, all the material description including the ownership of brand name and marking, the labels are required to be submitted to the drug authority and the same is approved by the said authority, therefore, even the mention of “Registered trade mark of Mercury Antibiotics Pvt. Limited, Baroda” and “Marketed by Mercury Laboratory Pvt. Limited, Baroda” under the statutory provisions of Food and Drugs Control Act. Therefore, the said mention on the product cannot be ignored. Therefore, once this fact is not otherwise contradicted, it is clear that the Brand Name of the medicine clearly belongs to “Mercury Antibiotics Pvt. Limited, Baroda”. Hence, the appellant are not eligible for exemption. Appeal dismissed - decided against appellant.
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