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TMI Blog2017 (8) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the above ingots were obtained by the appellant from M/s. R.K. Metal Industry (RKMI, for short) which is a proprietrix concern owned by Smt. K. Vijaya, W/o of Shri R.Krishnan, who is the Manager in the said unit and the said unit is not availing any SSI Exemption. The said mould and dies bore the marking R K I and accordingly, the ingots manufactured using such moulds and dies also had the marking R K I on it. The appellant was issued with a SCN dated 3.10.2006 proposing to demand duty of Rs. 28,99,487/- with interest for the period from October 2001 to August 2006 on the ground that since the ingots manufactured bore the marking R K I which is nothing but brand name of another person viz. M/s. R.K.Metal Industry, the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the customers' unit and as such the marking available in the ingots is not for the purpose of any indication of a connection in the course of trade as prescribed above. e) The department has merely gone by the marking available on the product and it has not established whether the marking is a brand name or trade name and if yes, then who is the owner of such name and whether the purpose of using such marking is only for indicating a connection in the course of trade between the product and some person using such brand name. f) View expressed by the Hon'ble High Court of Delhi in the case of CCE Vs Minimax Industries reported in 2011 (269) E.L.T. 166 (Del.) is very relevant in this regard and is relied upon by them. g) Ingo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand name or trade name, whether registered or not, of another person (except in certain cases covered in para-4) are ineligible for the grant of exemption under the notification. 4.2 For the purpose of SSI notification, the Explanation thereto defines "brand name" / "trade name" as under : Explanation For the purposes of this notification,- (A) brand name or trade name means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence by way of statements of customers or any other corroborative evidence to indicate that there is any connection perceived in the trade, or, amongst the buyers, between ingots sold by the appellant, to RKMI. In fact, the Annexure-B to SCN on page 22 of the appeal, giving the details of relied upon documents, does not indicate any such statements of customers or any other corroborative evidence. Nor is any such connection brought out in the main body of the SCN. 4.6 On the other hand, appellants have submitted a number of certificates / letters from their customers confirming that ingots purchased by them are used as raw materials and that they had not purchased ingots from the appellant because of any brand name / trade name value. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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