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Issues Involved:
The judgment involves a challenge to a show-cause notice issued by the Central Excise Department under Article 226 of the Constitution regarding the use of a registered trade mark in relation to manufacturing and sale of specified goods, and the entitlement to exemption under a Notification. Details of the Judgment: 1. Challenge to Show-Cause Notice: The respondents, manufacturers of mechanical power transmission equipment, were challenged by a show-cause notice alleging the use of another person's trade mark, thereby questioning their entitlement to exemption under a Notification. The Trial Judge quashed the show-cause notice and related letter based on the respondents' exclusive right to use the registered trade mark 'Vulkan' under the Trade & Merchandise Marks Act, 1958. 2. Exclusive Right to Trade Mark: The respondents, as the registered proprietors of the trade mark 'Vulkan,' claimed the exclusive right to use it in relation to their products nationwide. They had availed of central excise duty exemption as a small scale industrial unit and possessed the necessary Central Excise License. 3. Legal Findings: The Trial Judge confirmed that the respondents had legitimately benefited from the exemption due to their small scale status and ownership of the trade mark 'Vulkan.' The Judge emphasized that the respondents' use of their own registered trade mark entitled them to relief against any infringement under the Trade & Merchandise Marks Act, 1958. 4. Interpretation of Notification: Paragraph 7 of the Notification stated that exemption would not apply if specified goods were affixed with a brand name of another person ineligible for exemption. The Court determined that the respondents, being the registered owners of the trade mark 'Vulkan,' were not using another person's brand name, thus upholding their entitlement to the exemption. 5. Decision and Dismissal of Appeal: The Court affirmed the Trial Judge's decision to quash the show-cause notice and the related letter, dismissing the appeal. No costs were awarded, and all parties were instructed to act upon the judgment accordingly. This judgment clarifies the importance of ownership rights to registered trade marks in determining entitlement to exemptions under relevant notifications, safeguarding the exclusive rights of registered owners against unauthorized use by others.
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