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Commissioner of Central Excise, Pune-II Versus CMS Traffic Systems Ltd.

2015 (10) TMI 2525 - CESTAT MUMBAI

Eligibility to concessional rate of duty - Notification no. 8/2000 dated 1st March 2000, Notification no. 9/2001 dated 1st March 2001, Notification no. 9/2002 dated 1st March 2002 and Notification no. 9/2003 dated 1st March 2003 for the period from July 2000 to June 2003 - log used by the respondent was a trademark belonging to another person - Held that:- it is clear that there is an assignment of the brand name of ‘CMS’ under a deal for a fixed period. It is also clear that the products of the .....

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w: This appeal has been directed against order-in-appeal no: PII/BKS/291/2006 dated 26th October 2006 in which the Commissioner of Central Excise (Appeals), Pune - II has set aside the order of Additional Commissioner of Central Excise, Pune - II confirming duty demand of ₹ 27,77,573/- along with interest and invoking penalties. 2. It would appear that the respondent, M/s CMS Traffic Systems Ltd., who were in the business of manufacturing thermoplastic road marking material and availing co .....

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to another person. 3. Learned Authorised Representative relied upon the decision of the Tribunal in Vee Gee Faucets Pvt Ltd v. Commissioner of Central Excise, Gurgaon [2010 (259) ELT 273 (Tri.-Del.) which has held: 16. Plain reading of the Notification nowhere discloses that the exemption thereunder can be availed for the product bearing brand name or trade name of other person on the basis of consent of the proprietor of such brand name or trade name. Neither it discloses that assignment of ri .....

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iscuits Inds. Ltd. case. 22. As regards the registration of brand name, the same does not disclose the appellants to be the exclusive owner of the brand name or trade name, rather it discloses that the appellant to be subsequent proprietor and that too on the basis of assignment deed. In the absence of the appellant being exclusive proprietor of the brand name and trade name and there is a clear admission that M/s. United Cocks Pvt. Ltd. were the original owners, use of the brand name GURU by th .....

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