TMI Blog1999 (4) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the said Notification in respect of products as mentioned above. On the face of the classification list, they made the following declaration :- We are manufacturing switches of our own brand name AGI Switches. 2. At this stage, we mention the contours of the brand name. The brand name is broadly in an orange colour and reproduced as below :- 3. A show cause notice dated 7-10-1996 for the period March, 1994 to 12th August, 1994, was issued to the appellants that they are not entitled to the benefit of Notification No. 1/93 inasmuch as they are using the brand name `AGI of another person, namely, Ahuja General Industries (hereinafter called Ahuja). The brand name of Ahuja General Industries is produced below :- 5. In su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Switches . He further submits that there is no agreement between the appellants and the Ahuja. No marketing of the goods is done through Ahuja and no payment is made to Ahuja by the appellants for use of this brand name. He takes support of two judgments of the Tribunal reported in 1999 (31) RLT 167 in the case of M/s. Yash Pharmaceuticals v. Collector of Central Excise, Mumbai and 1998 (28) RLT 36 in the case of M/s. Emkay Investments Private Limited Plyking v. Commissioner of Central Excise, Calcutta-I. He submits that in the case of Yash Pharmaceuticals, it has been held that even if the brand names are identical it cannot be said that the brand names belong to the other person although the persons were found to be using the same. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the para 4 of the said Notification. On limitation again, the finding of the lower authorities are reiterated stating that the appellants did not declare that they were using the brand name of the Ahuja. 9. We have carefully considered the pleas advanced from both sides. On the controversy of the brand name, we observe that there is a marked difference between the two brand names - one used by the appellants herein and other used by the Ahuja. By no stretch of imagination, these can be considered identical merely because the words in capital AGI has been used within an oval shape figure. The colour scheme and geometrical figures in which the words AGI are enclosed are different. The words Switches is extra in the appellants tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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