TMI Blog1995 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and AMOXYCILLIN capsules which is known in the brand name/trade mark FULVIN and EDOMOX which belon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was produced in support of pleadings in appeal. 3. I have gone through the appeal records and the issues raised. The lower authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Formulations Pvt. Ltd. is the owner of that trade name/brand name. In other words, M/s. Synthiko Formulations Pvt. Ltd., Bombay in this way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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