TMI Blog2017 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... s A.K. Engineering Pvt. Ltd. when it is so then the benefit cannot be extended to the appellant - ‘rollin’ is qualified to be considered as a brand name, though it was not registered. The brand name (unregistered) is owned by Rolling Industries Pvt. Ltd. and the present appellant has used the brand name of the other company for clearing the goods manufactured by them. Therefore, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with his wife and his daughter being the other directors. 2.1 It is claimed that the two private companies and the proprietary concern are part of Rollin group and the name Rollin is a household name. 2.2. In monthly magazine and printed pamphlets, catalogues, invitation cards and the website A.K. Engineering (I) Ltd. has been using the name rollin and the department has held that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (173) ELT 224 (SC) to claim that when the brand name belonged to the assessee himself although someone else was equally entitled to use both would be eligible to small scale exemption benefit. He submits that in this case, the appellant as well as other group concerns are equally entitled to use such name rollin . He also pleads financial hardship and produces an affidavit, inter alia stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have carefully considered the submissions. We have gone through the case laws mentioned by the ld. Counsel; the same are distinguishable for the reason that they are dealing with the medicines or food items where the issue was involved pertaining to the classification. However, in the cited case the definition of Brand Name has defined by stating that: Brand Name means a brand name, whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rollin is qualified to be considered as a brand name, though it was not registered. But this fact is not relevant for the purpose of consideration of the availability of the exemption Notification No. 8/2008. As per ratio laid down by the above mentioned cases, the registration of the brand name is not necessary. In the instant case, the evidence is that the brand name (unregistered) is owned by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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