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M/s. G.C. Laboratories M/s. Shah Overseas M/s. A.B. Agencies M/s. Teja Shah Jain & Sons M/s. Link Traders Versus Commissioner of Central Excise Delhi

2016 (342) E.L.T. 149 (Tri. - Del.) - SSI Notification No. 08/2002 dated 1/3/2002 - entitlement for benefit - manufacture of goods bearing the brand name Blue Heaven - Revenue aleged that he brand name with which goods have been cleared by the appellant does not belong to them but of another person - Held that:- it is found that the brand name Blue Heaven is linked throughout with G.C. Laboratories and there is no doubt about it. There is no allegation whatsoever that the brand name belongs to s .....

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Laboratories. Therefore, the goods cleared by the appellant bearing the brand name Blue Heaven will be throughout entitled to the benefit of the SSI Notification. - Decided in favour of appellant - Appeal No. E/2119-2123/2008-EX[DB] - Final Order No. 52852-52856/2016 - Dated:- 5-8-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri R.K. Philips, Advocate for the appellant Shri R.K. Manjhi, DR for the respondent ORDER Per V. Padmanabhan The present appea .....

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the Commissioner, the small scale exemption benefit was denied and duty to the extent of ₹ 78,39,921/- was demanded for the goods cleared with the said brand name. The case of the appellant is that the brand name Blue Heaven is registered in the name of M/s. G.C. Laboratories, proprietor Shri Gurnam Singh, sole proprietor. Accordingly, they contended that the Commissioner was not justified in denying the SSI Exemption citing the Supreme Court decision in the case of Meghraj Biscuits Indust .....

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f the above Trademark which has come to rest with Shri Gurnam Singh, Sole Proprietor of M/s. G.C. Laboratories. 4. We have perused the legal proceedings with respect to the above trademark issued by the Registrar of Trademarks. We find that this trademark was registered in the name of Shri Charanjeet Singh Arora, trading as G.C. Laboratories w.e.f. 15/1/1981. W.e.f. 18.07.1996, the brand name was registered jointly in the name of Shri Charanjeet Singh and Shri Gurnam Singh trading as M/s. G.C. L .....

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small scale exemption under notification No. 8/02 dated 1/3/2002 by taking the view that the goods have been cleared with the brand name of another person. He has also cited the Apex Court decision in the case of Meghraj Biscuits Industries Ltd. (Supra) wherein the Hon ble Supreme Court held that grant of registration certificate with retrospective effect under Trademark Act will not automatically provide corresponding benefit of exemption to SSI Unit. 6. We have gone through the Apex Court deci .....

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