TMI Blog2012 (5) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... hy, Member (T)]. Heard both sides. 2. In this case, by order dated 21-3-2000 the original authority had denied the appellants benefit of the small scale exemption Notification No. 1/93, dated 28-2-1993 on the ground that the appellants were using the brandname of M/s. V.K. Pumps Industries Pvt. Ltd. (M/s. VKPIPL). By order dated 14-2-2002, the lower appellate authority also held that the appellants have wrongly availed the small scale exemption under Notification No. 1/93 by deliberately suppressing the fact of the usage of brandname of M/s. VKPIPL. By order dated 27-5-2009, the Tribunal held that by arranging to emboss a logo of the alphabet K on the pumps manufactured by the appellants they had not used the brandname of another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, a Statutory Authority and being vested with the responsibility of appreciating and recording findings on facts, it was expected that it would analyse and discuss the reasons for arriving at the said conclusion by the Commissioner before taking a contrary view. Considering the facts and circumstances of the case, we set aside the order of the Tribunal and remit back the matter to CESTAT for de novo consideration of the facts of the case after which a considered and reasoned decision shall be rendered by the Tribunal. All the relevant issues could be raised and urged before the CESTAT and all the relevant decisions may also be placed by both the parties. In terms of the aforesaid observations, the appeal is disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entered upon at a subsequent date and that only one consignment has been cleared after execution of the same. The main thrust of his argument is that the letter K used by them on the impugned pumps is not a brandname, it is only a simple letter which can be used by anybody. It does not belong to M/s. VKPIPL and therefore the appellants are entitled to the small scale exemption. 6. Shri C. Rengaraju, learned SDR appearing for the Department supports the impugned orders passed by the authorities below. He states that the letter K is being used as a logo and a monogram and the same indicates a connection in the course of trade. The brandname is of M/s. VKPIPL who have been using it for a much longer period and the appellants are using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he logo used is only a letter and not a brandname is also devoid of any merit. We find that Shri M.N. Bhave, director of M/s. VKPIPL and who is also a director in the appellant s company in his statement dated 24-9-1994 has referred to the letter K as a logo. Shri K. Sampathkumar, another director of the appellant-company also calls the letter K used on the pumps as a monogram. Thus it is clear that the simple letter K is not being used but the same is being used as logo/monogram and we find that in the impugned Notification No. 1/93 brandname / trademark has been defined to mean a mark, such as symbol as well as monogram in relation to specific goods for the purpose of indicating a connection in the course of trade between the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brandname in the form of logo/monogram K of M/s. VKPIPL. 13. There was an argument that M/s. VKPIPL and the appellants are making different kinds of pumps. This argument also does not advance the case of the appellants as the Hon ble Supreme Court in the case of CCE, Chandigarh-I v. Mahaan Dairies - 2004 (166) E.L.T. 23 (S.C.) has held that even if goods are different, use of a brandname on different goods would also disentitle from small scale exemption. In the cited case the different goods were pickles and tastemaker . The learned counsel has referred to an affidavit dated 6-7-1999 by A.J. Joshi to the effect that letter K appearing on the name plate of M/s. VKPIPL has only a sentimental value and is used in the fond memory of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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