9911796707
TMI Blog2004 (6) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants are manufacturers of Designer Ceiling Tiles and Wood Wool Boards classifiable under sub-headings 4406.90 and 4407.10 of the Central Excise Tariff Act, 1985. They are using the name 'ANUTONE' on their products and this word 'ANUTONE' belongs only to the appellants. This fact was also indicated in the declaration filed by them with the department. The word 'Anutone' is used by the appellants for the designs acoustic panels created by them. These designs were developed by Shri Sandeep Mittal, Managing Partner of the appellant's firm and these were registered under Copyright Act by Shri Sandeep Mittal. The Central Excise Officers visited their factory on 28-2-98 on the presumption that the appellants are clearing goods bearing bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate pleaded that in the instant case, what is registered is only a literary catalogue and not any product under Trade and Merchandise Marks Act. The Commissioner (Appeals) has wrongly concluded that the appellants are not entitled to SSI benefit since they are affixing brand name 'Anutone'. The registration under Copy Right Act is entirely different from the registration under Trade and Merchandise Marks Act. The appellant's firm is in existence since 1987 and the name 'Anutone' was fixed on their products since 1990. The registration under Copy Right Act was only done in the year 1997 by Shri Sandeep Mittal. This conclusively proves that the brand name 'Anutone' belongs to the appellant only. The appellants are not manufacturing branded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their own brand name. (ii) Elex Knitting Machinery Co. v. CCE - 2003 (158) E.L.T. 499, wherein it was held that Sole proprietor of appellant firm by virtue of being partner in firm owning brand name also becomes co-owner of brand name in question, hence cannot be said to have used brand name of another person while manufacturing and clearing goods in individual capacity benefit of Notification No. 1/93-C.E., dated 28-2-1993, not deniable. (iii) Premier Engineering Associates v. CCE - 2003 (162) E.L.T. 464. 4. Shri L. Narasimha Murthy, SDR appearing for the Revenue pleaded that under Notification Nos. 1/93-C.E., dated 28-2-93, 16/97, dated 1-4-97 and 9/98, dated 2-6-98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation under proviso to Section 11A of the Central Excise Act is clearly applicable. 5. We have carefully considered the submissions made by both the sides. We find that the appellants have claimed that they are using the trade/brand name 'Anutone' since 1990. This has not been challenged by the Revenue. The product profile and designs of "Anutone Wood Wool Boards Plain & Embossed" registered with the Registrar of the Copyright Act is a literary and artistic piece of work. We find that the brand name 'Anutone' is not registered under Trade Marks Act for the product manufactured and traded by the appellants. The literary work on "Anutone Wood Wool Panels" is registered in the name of Shri Sandeep Mittal as a literary piece un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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