9911796707
TMI Blog2002 (4) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... f Notification No. 175/86 on the grounds that during the period 1988-89 (from 1-8-88 onwards) to 1991-92, as they had cleared filters with the Brand name of M/s Ultra Filter GMBH, Germany by suppressing the fact of having entered into Technical Collaboration with the German Company, using patents and affixing the brand name of the collaborator company, who were not eligible for the exemption of Notification No. 175/86. This activity was alleged to be with an intention to evade duty. 3. The Commissioner in the order impugned before us found - (a) After considering the Articles of Collaboration Agreement specially Articles 1.2 apart from providing for transfer of Technical information the design of the product was also provided. While T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of Administrative Manager Shri Srinivasa Rao and that this indicating a connection in course of Trade between the products and the collaborator users of the filters well versed in the products of German Company would associate the products herein with the foreign company and hence he denied the eligibility. (b) He, thereafter rejected the other submissions made and held the notice not barred by limitation and confirmed the duty demand of Rs. 28,99,426/- on goods, cleared during the impugned period after availing the benefit of exemption of Notification 175/86. He also imposed a penalty of Rs. 2 lakhs under Rule 173Q(1) on the appellant company. 4. We have heard both sides and considered the issue and find - (a) The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strict by the constituted Attorney Sri A. Vaitheeswaran as plaintiff representing ULTRAFILTER GMBH a company in Germany and the appellant herein as Defendant No. 1 in that suit. The plaintiff in that suit submits, that the term Ultra filter was coined by the Chairman of the Plaintiff Company and is associated with the Plaintiff Company all over the World. It is also trading name and style of the Plaintiff Company. The Plaintiff company is the registered proprietor of the word Ultra filter in many Countries. The Defendant No. 1 and the plaintiff had entered into A share Holders Partnership agreement and other agreements, viz. Name Protection Agreement, Distributor Agreement Trade marks Registered user Agreement. The Defendant 1 compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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