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TMI Blog2002 (10) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... e last occasion on 22.7.2002, none has appeared on respondents' behalf. We also observe that the respondents have filed under their letter dated 5.9.2002 Cross Objection for consideration by the Tribunal. In view of this we take up the Appeal for disposal after hearing Shri Jagdish Singh, learned Departmental Representative, and perusing the records. 3. Shri Jagdish Singh, learned Departmental Representative, submitted that the respondents manufactured clutch plates, clutch cover assemblies and pressure plates which are embossed with symbol and logo "Tata" along with their own brand name "ACE"; that the Additional Commissioner of Central Excise under Order No. 6/99-2000 dated 3.6.1999 denied the benefit of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods manufactured by the respondents creates the impression that the same are manufactured by one of the TATA group of companies. The learned Departmental Representative also relied upon the decision in the case of Ace Metal Company v. CCE, Chandigarh 2001 (135) ELT 616 (Tri) wherein it was held that putting "R" within circle after the brand name does make it a different or distinguished brand/trade name. 4. The respondents in their cross objections have submitted that it has been accepted by the Revenue that the products manufactured by them were embossed by the symbol and logo words 'TATA ACE' and not 'Tata' alone; that it is a loose and unassembled assumption put forth by the Revenue that 'TATA ACE' can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (I) Pvt. Ltd.. (4) Rotex Manufacturers and Engg. Pvt. Ltd. v. CCE. 5. We have considered the submissions of both the sides. It is admitted by both the sides that the products manufactured by the respondents bear the brand name 'TATA ACE' and not only 'Tata'. The benefit of SSI Notification is not available to a small scale unit if the goods manufactured by it bear the brand name or trade name of another name. According to the Explanation to the Notification brand name or trade name means a brand name or trade name whether registered or not, that is to say a name or mark, such as symbol, monogram, label, signature or invented words or writing which is used in relation to specified goods for the purpose of indicating, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e word CD is international abbreviation for denoting registered trade mark. The respondents have relied upon decision in the case of Mahaan Dairies Pvt. Ltd. wherein it was held that the brand name of 'Mahan Taste Maker' is different from 'Mahan' which is the brand name of Mahan Foods Ltd. Similar views were held by the Appellate Tribunal in the case of Meet Electronics (supra) where the Appellants were manufacturing Radio Cassettes Recorders and affixing the brand name 'Meet National'. The Tribunal has held that the 'Meet National' is not a registered trade name of anybody else and allowed the benefit of the Notification No. 175/86. We also find substance in the finding of the Commissioner (Appeals) that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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