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M/s. Max Med Laboratories Versus CCE, Chennai-IV

SSI exemption - use of Brand name of others - Held that: - the brand name Extus is used by several persons - The judgment in the case of Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] squarely covers the issue when the brand name is used by several persons. By respectfully following the same ratio, the denial of benefit of SSI exemption on this ground is not legal and proper. - With regard to brand names Colter, Bezec, Fecit C etc., we find that the department has not been ab .....

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SI exemption is unjustified and the demand raised is unsustainable. - Appeal allowed - decided in favor of appellant. - E/212/2006 - 40969/2017 - Dated:- 13-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri N. Viswanathan, Advocate for the appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per Bench The allegation raised against the appellants is that they have wrongly availed the benefit of SSI exemption as they had used the bra .....

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ble for the benefit of SSI exemption. After due process of law the adjudicating authority confirmed the duty demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same and hence this appeal. 3. On behalf of the appellants, Ld. Counsel Shri N. Viswanathan argued that the brand name "Extus" did not belong to any single person and it was used by several persons. M/s. Zoetic Formulations though claimed that the said brand name owned to them and applied fo .....

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er person or that the brand name Extus belongs to M/s. Zoetic Formulations is without any basis. The allegation of the department that the brand name Extus belong to M/s. Zoetic Formulations is only based on the unsubstantiated statement of Shri M.Shanmugasundaram of M/s. Zoetic Formulations. It is also seen that M/s. Zoetic Formulations have withdrawn their application for registration of the brand name in October, 2001. This being so, the statement of Shri M. Shanmugasundaram is not relevant f .....

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e brand name of other person has been used. With regard to the allegation that appellant used the brand name Fecit C, Colter, Bezec belonging to M/s. Care-Med Pharmaceuticals, he submitted even as per the statement given by Shri R. Subramanian of M/s. Care-Med Pharmaceuticals, it is stated that during the disputed period the brand name belonged to appellant and that M/s. Care-Med Pharmaceuticals purchased in 2002. 3. Against this, the Ld. AR reiterated the findings in the impugned order. He laid .....

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lations and therefore the appellants have used the brand name of another person and therefore not eligible for the benefit of SSI exemption. It is also submitted that the appellants have not produced any evidence to show that these brand names belong to them. 4. We have heard the submissions made by both sides. 5. The appellants have produced documents to show that the brand name Extus is used by several other manufacturers also viz., M/s. East West Pharma, Chennai, M/s. Yashna Drugs, Chennai, M .....

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