2004 (9) TMI 164

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..... SDR, for the Respondent. ORDER [Order per : T.K. Jayaraman, Member (T)]. - M/s. Vetcare Altech (P) Ltd., Bangalore, (hereinafter referred to as M/s. VAPL or the appellants) are the manufactures of organic chemicals, disinfectants and other products. The brief facts, of the case are as under - 2. There was a dispute regarding classification of some of the products manufactured by the appellants .....

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..... 1 against which the appellants have come in appeal before this Tribunal. In the above order, the adjudicating authority has held that in the year 1994-95, the appellants were not eligible for SSI exemption as they were using the brand name/trade name of M/s. Tetragon Chemie (P) Ltd, Bangalore, who were not availing the benefit of SSI exemption during the said period. He had also imposed a penalty .....

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..... djudicating authority has not considered the case law of K.M. Multani v. Paramount Talkies - 1943 (13) Comp. Cas. 90 (Bom) which was a vital submission meriting careful consideration. (iv)  The products manufactured by the appellants were different from those of M/s. Tetragon and registration of VETCARE as a trade mark by that company was irrelevant, inconsequential and immaterial to the is .....

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..... onics - 2004 (167) E.L.T. 404 (T) = 2004 (114) ECR 562 (Tri. - Bang.) (ii)  Voltarc India Pvt Ltd. & Anr. v. CCE, Gutur and Vice Versa - 2004 (172) E.L.T. 221 (T) = 2004 (63) RLT 58 (CESTAT - Ban.) (iii)   Astra Pharmaceuticals (P) Ltd. v. Collector of Central Excise, Chandigarh - 1995 (75) E.L.T. 214 (S.C.) 5. Ld. SDR urged that the decision of the Original Authority is correc .....

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..... , so long as a Company uses its own name on its products, SSI benefit cannot be denied on the ground that the Company's name has been registered by another Company as its brand/trade name. In the circumstances of the case, the name VETCARE should be considered as house mark as far as the appellants are concerned. Hence, they will also be covered by the Supreme Court decision in case of Astra Pharm .....

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