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2014 (1) TMI 116 - CESTAT NEW DELHIDenial of Benefit of SSI Notification No.1/93 – Brand name not belonging to appellant – Held that:- C.B.E. & C. Circular No. 88/88-CX.6, dated 30-12-1988, while dealing with the eligibility of small scale exemption Notification No. 175/86 clarified that a trade mark need not necessarily be in respect of goods unless the registration has been so acquired - It is, quite possible and permissible to have the same trade mark/brand name for different classes of goods owned by different persons - a company being legal registered owner of trade mark Hotline in respect of Gas Stoves, the same brand name can be used by another company for a different commodity like television - use of brand name for different goods is permissible under the law – Relying upon CCE, Ahmedabad v. Vikshara Trading & Invest P. Ltd. [2003 (8) TMI 49 - SUPREME COURT OF INDIA] - While giving the full description of the goods manufactured by the appellant the words “SKN” are written at the top - there could be a bona fide belief on their part as regards the use of brand name SKN in respect of the goods manufactured by them, which were not being manufactured by the brand name owner M/s. SKN Associates – order set aside and the matter remanded back to the original adjudicatory authority – Decided in favour of aseesee.
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