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2017 (1) TMI 411

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..... Satish Chandra: The present appeal is filed against the Order-in-Appeal No. 67-CE/DLH/08 dated 19.6.2008 passed by the Commissioner (Appeals), Delhi. 2. The brief facts of the case are that the appellant is a proprietary concern with Shri Anil Kumar Jain as proprietor; that he is also the Managing Director of M/s A.K. Engineering Industries (I) Pvt. Ltd. with his wife as director Further he is....

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....posed equal penalty on the appellant. 3. ld. Advocate submits that name 'rollin' is only a household name and same cannot be treated as a brand name. Even if it is treated as a brand name, the same is not registered one. It is usable not only by A.K. Engineering Pvt. Ltd. but by other group concerns also. He relies on the decision of the Hon'ble Supreme Court in the case of CCE, Chandigarh-II Vs.....

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....t-II - 2006 (198) ELT 323 (SC); (iii) CCE, Hyderabad Vs. Stangen Immuno Diagnostics - 2015 (318) ELT 585 (SC). 4. On the other hand, ld. AR for the department reiterates the findings of the Commissioner (Appeals). He relies on the following decisions: (i) CCE Vs. Sanghi Threads - 2015 (321) ELT 180 (SC); (ii) Kali Aerated Water Works Vs. CCE, Madurai - 2015 (320) ELT 692 (SC). 5. We have care....

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....pears that the assessee has incurred heavy expenditure on the publicity by using the brand name of 'rollin'. The said brand name was used by different companies viz. appellant and M/s A.K. Engineering Pvt. Ltd. The benefit of SSI has already been availed by M/s A.K. Engineering Pvt. Ltd. when it is so then the benefit cannot be extended to the appellant. So we are of the view that 'rollin' is qual....