TMI Blog2019 (2) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is affixed on the product by M/s. Amtech Electronics (India) Limited as well as on the appellant product - If at all the appellant had intention to use the AMTECH as their house name, it should not be in the same font and design as was used by M/s. Amtech Electronics (India) Limited . Therefore, it cannot be said that the AMTECH logo used by the appellant is a house name whereas being a specific design and in specific font with common design of AMETCH used by both the companies cannot be treated as house name but the Brand name as defined under Notification No. 9/2002-CE. In the present case, the monogram in a particular design and in a particular writing being used by M/s. Amtech Electronics (India) Limited much before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff Act, 1985 and avail SSI exemption under Notification No. 9/2002-CE dated 01.04.2002. It was revealed that the appellant affixed logo AMTECH to the goods manufactured by them. During the investigation it was found that another Company M/s. Amtech Electronics (India) Limited affixed the same logo AMTECH to the goods manufactured by them. The SCN was issued wherein it was alleged that the AMTECH logo is owned by M/s. Amtech Electronics (India) Limited, therefore, by using same brand by the appellant, they are not entitled for SSI exemption. Accordingly, the demand of duty was confirmed and the same was upheld by Commissioner (Appeals), therefore, the present appeal. 2. Shri. Dhaval Shah, Ld. Counsel appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not used as House Mark whereas it is written in a special font with some design and logo AMTECH in the same design it was being used by other company M/s. Amtech Electronics (India) Limited, therefore, the appellant is using the brand name of other company. The ownership of AMTECH logo belongs to M/s. Amtech Electronics (India) Limited as the said company was registered since, 1987 and the appellant company was incorporated in 1997 therefore, the appellant are using the brand name of another person, hence not eligible for SSI exemption notification No. 9/2002-CE. 5. We have carefully considered the submissions made by both the sides and perused the records. We find that though the appellant have strongly argued that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case the AMETCH is not merely a word but it is monogram with some design under invented writing and the same logo is used by both the companies, therefore, considering the nature of the monogram it cannot be said that it is only the house mark used by the appellant, it is clearly a brand name falling under definition given in the Notification. All the judgments relied upon by the appellant are on the issue that if the house name of the company is used it cannot be treated as brand name but as discussed above in the present case, the monogram in a particular design and in a particular writing being used by M/s. Amtech Electronics (India) Limited much before the incorporation of the appellant company, therefore, the same lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
