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COMMISSIONER OF CENTRAL EXCISE Versus SANGHI THREADS

2015 (8) TMI 1051 - SUPREME COURT

Benefit of SSI exemption - Use of brand name of others - Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated 2-6-1998 and 8/99, dated 28-2-1999, from 1-4-1999 - Respondent is using symbol/monogram on packing material in which finished produ .....

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wed it to use the said mark/monogram. To put it otherwise, the submission is that it is a camouflage adopted by the respondent to wrongly avail the benefit. However, we find that no such case was set up in the show cause notice issued by the authorit .....

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ofar as the present case is concerned, the Revenue cannot succeed. - Decided against Revenue. - Civil Appeal Nos. 5643-5645 of 2004 - Dated:- 13-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri K. Radhakrishnan, Senior Advocate, B.V. Niren, Ri .....

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tes, for the Respondent. ORDER The respondent is a manufacturer of vulcanized rubber thread, narrow woven fabric containing elastomeric yarn and was availing benefit of SSI exemption under Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated .....

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products are packed. The monogram used by all units of Sanghi Group of Industries is available on the letter pads of all these units which are not entitled to the benefit of SSI exemption. The Assistant Commissioner vide order dated 3-2-2000 confirm .....

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dentification of the product. He also stated that the symbol is followed by the name of the particular unit of the Sanghi Group, namely vulcanized rubber, thread and elastic tape are not manufactured by any other company of Sanghi Group. He also reli .....

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acturer. Aggrieved, the Revenue approached Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT ). The CESTAT vide its order dated 6-2-2004 [2004 (171) E.L.T. 112 (Tribunal)] upheld the Commissioner in appeals order d .....

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identification of the Group and not a brand name for the identification of the product. What is emphasised is that the monogram does not belong to any third party but that belongs to the Sanghi Group and is therefore, in-house monogram. On these fac .....

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