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Commissioner of Central Excise, Bangalore Versus M/s. Otto Bilz (India) Pvt. Ltd.

2015 (10) TMI 2149 - SUPREME COURT

Benefit of SSI Exemption - Use of Brand name of others - Notification No. 1/93 dated 28.02.1993 - Held that:- Respondent is using brand name 'BILZ' of a foreign company which makes the respondent ineligible to seek exemption under the aforesaid Notif .....

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trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark and therefore, it cannot be said that it is using the trade mark of 'another person'. We, thus, .....

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to March, 1998, is held to be time barred by CESTAT and further holding that the Revenue could not avail the benefit of proviso to Section 11A of the Central Excise Act. Finding of the CESTAT on this issue is also without any blemish. - Decided agai .....

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harma, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Raghuraman, Adv., Mr. C. R. Raghavendra, Adv., Mr. Anand Sukumar, Adv., Mr. Bhupesh Kumar Pathak, Adv. And Mr. K. Rajeev, Adv. ORDER The respondent herein is a small scale indust .....

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spondent would not be entitled to the benefit of the Exemption Notification. The relevant portion of paragraph 4 reads as under: - 4. The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade n .....

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al equipment in the manufacture of the said machinery or equipment or appliances and - (i) in a case where the clearances of such specified goods are within the first clearances upto an aggregate value not exceeding rupees thirty lakhs in a financial .....

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................. ......................... It is clear from the reading of the aforesaid paragraph that the exemption contained in the Notification is not to apply to specified goods bearing a brand name or trade name (registered or not) of another .....

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, M/s. Otto Bilz Wekzugfabrik GMPH & Co., a German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996 with right to use the said trade mark in India exclusively. Because of the aforesaid .....

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