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2006 (2) TMI 175 - SC - Central ExciseSSI Exemption - Trade/Brand name of other company - Held that:- since Diakanol, Diakamin and Noigen are the registered trade marks of M/s. Dai Ichi Karkaria Ltd., the assessee-company would not be entitled to the benefit of Notification No. 1/93-C.E. in respect of the above three registered trade marks. The order of the Tribunal with respect to these products, which are registered trade marks is affirmed. However, Amigen, Sorgen and Sigum are not the registered trade marks and there is no finding recorded by any of the authorities below or by the Tribunal on the assertion made by the assessee-company in its reply to the show cause notice that these are the product names only and any manufacturer producing the said goods will call them by the same names throughout the country. - In the absence of such decision on the point agitated by the assessee-company, we deem it appropriate to set aside the impugned order of the Tribunal and remit the case back to the Tribunal insofar as the unregistered products, namely, Amigen, Sorgen and Sigum are concerned - Decided partly in favour of assessee.
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