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M/s Garg Plastics Versus CCE, Delhi-II

2017 (1) TMI 371 - CESTAT NEW DELHI

SSI exemption - use of brand name of others - Held that: - the appellant did not support their plea in the appeal to the effect that they have not manufactured and cleared goods with the brand name of another person. Overwhelming evidence as recorded by the lower authorities has not been rebutted effectively by the appellant - reliance placed in the case of Meghraj Biscuits Industries Ltd. vs. CCE, U.P. [2007 (3) TMI 5 - SUPREME COURT OF INDIA] where it was held that the burden is on the assesse .....

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ioner (Appeals-II) Delhi. The appellant is engaged in the manufacture of excisable goods moulded plastic photo frame. They were availing small scale exemption and were not registered with the Central Excise department. Certain investigations were carried out in July 2009 in their various premises. On completion of the investigation, proceedings were initiated to demand Central Excise duty from the appellant on the ground that they were not eligible for small scale exemption in respect of goods m .....

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"Archies" Ld. Counsel for the appellant submitted that they have applied for registration of brand name "Archies" . During the material time, the said brand name was not registered with another person and application of M/s Archies Greetings and Gift Limited was also pending with the authorities. He submitted that during the investigation though the officers found photo frame with "Archies" brand name they have only sold 182 nos. of photo frames with such brand nam .....

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Officers. The inventory made by the Officers indicated that there were 3,948 pieces of photo frames with "Archies" brand name. Further, large quantity of packing material with the said brand name was also found. The fact that the appellants were selling photo frames with "Archies" brand name has been categorically admitted by the Prop. of the appellant unit. Ld. AR explained background of civil suit with reference to the dispute between s M/s "Archies" Greetings and .....

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, Mumbai objected to the application as the brand name "Archies "is registered with another person. The said brand name was registered for various items. The application filed by M/s Archies Greetings and Gift Limited for registration of the said brand for photo frame was also pending. We also note that the Hon'ble Delhi High Court vide order dated 14.07.2003 restrained the appellant from the use of brand name Archies . However, by appellant s own admission they have manufactured a .....

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