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TMI Blog1995 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellants had cleared goods affixing the brand name/trade name of M/s. Medopharam, Madras 6 and hence became ineligible to avail the benefit under Notification 1/93, dated 28-2-1993. Following the decision, was the confirmation of a demand of ₹ 5,33,618.97 in terms of Section 11A of Central Excises & Salt Act, 1944 against the appellants. 2. In the grounds of appeal it is contended that - (a) the products bear the brand name/trade mark of the appellants, that they are marketed by M/s. Medopharm, Madras, that the marketing concern uses/affixes their monogram along with their name & address, that the facts have not been properly appreciated by lower authority. (b) that the specified goods are GRISEOFULVIN tablets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering its relevancy. 2.2 Ms. V. Hema, Advocate represented the appellants during the personal hearing on 17-10-1995. She stated that only the marketing firm's name and address are mentioned, whereas the manufacturer's own brand name is boldly printed in the container/carton. She was requested to cite some authorities regarding the scope of brand name, in particular whether printing of the name and address of the marketing firm can be construed as affixing the brand name of another person. 2.3 In furtherance to personal hearing a copy of letter C.No. IV/16/619/92VC, dated 3-5-1994 of Assistant Collector of Central Excise, Madras IV division addressed to the Pharmaceutical Manufacturers' Association of Tamil Nadu, Madras wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Synthiko formulation Pvt. Ltd. Para 7 of the notification would therefore stand in the way of extension of the benefit of the notification for such goods." It is also further noticed from the material placed on record by the Collector of Central Excise, Jaipur in his order-in-review No. 20-C.E./89 that M/s. Synthiko Formulations Pvt. Ltd., though a trading concern, having the trade name/brand name as `Synthiko' has sister concerns namely (1) M/s. Synthiko Industries and (2) M/s. Synthiko Organic Pvt. Ltd., Falna who are both manufacturers of P or P medicines and using the same trade name/brand name `Synthiko'. It is thus seen that the trade name/brand name `Synthiko' is used by other manufacturers of P or P medicines and M/s. Synthiko ..... X X X X Extracts X X X X X X X X Extracts X X X X
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