9911796707
TMI Blog2010 (1) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... g a particular logo or name of others, same will not be sufficient to arrive at a finding that the same is a brand name or trade name of such other manufacturer. Mere user of the name or logo used by others which has not acquired the status of brand name or trade name within the meaning of the said expression under the said notifications, in our considered opinion cannot amount to violation of condition No. 4 of the said notification. Circular issued by the Board bearing No. 52/52/94-CX., dated 1-9-94 clearly indicates that only on acquisition of the goodwill in relation to the particular logo or mark, it would acquire the status of being a brand name or trade name within the meaning of said expression used in the said notifications and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, Krishna Kunj Market, Laxmi Nagar, Delhi. The unit of the appellants is situated at 93, Patparganj Industrial Area, Delhi. On completion of investigation, a show cause notice came to be issued to the appellants on 5-7-2001 requiring the appellants to show cause as to why the benefit of SSI notification availed by the appellants should not be denied for having used the brand name of other unit for the product manufactured by the appellants' unit and on that account why duty should not be demanded. The proceedings having been contested, the orders as above came to be issued. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to deal with all these grounds and suffice to refer to only one ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without such finding, the appellants could not have been seddled with duty liability on allegation that they had not complied with the condition of the said notifications. 6. On the other hand, learned DR drawing our attention to the order passed by the original authority submitted that the adjudicating authority on detailed analysis of the materials which were placed before him has clearly held that the appellants themselves had taken plea that M/s. Minimax Industries were affixing the logo 'Minimax' which was being used and was belonging to M/s. Minimax Engineering Industries and this fact has been admitted by the partner of the appellants and confirmed by the proprietor of M/s. Minimax Engineering Industries. The user of the said logo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the course of trade between such specified goods and some person using' such name or mark with or without any indication of the identity of that person". 8. Plain reading of the definition of the terms "brand name" and "trade name" in the notification discloses that in "order to classify a logo to have acquired the brand name or trade name within the meaning of the said expression under the said notification, it must be established that the same has been used by a person manufacturing a product for the purpose of indicating or so as to indicate a connection in the course of trade between such product and the manufacturer using such name or mark. In the absence of any material in that regard and finding of the authority based on analysis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the machines manufactured by them. It is true that records disclose that a logo 'Minimax' was used by M/s. Minimax Engineering Industries even prior to the establishment of the appellants partnership firm in the year 1996. It is also not in dispute that while the logo "Minimax" was being used by the partnership firm during the period from 1996 till 2000, it was also being used in relation to the similar product manufactured by M/s. Minimax Engineering Industries. It is also a matter of record that M/s. Minimax Engineering Industries is a proprietory concern of Mohd. Yamin who was also partner of M/s. Minimax Industries during the period from 1996 till 31-5-99. There is nothing on record to disclose that the proprietor of M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clearly reads thus - "Perusal of the said explanation (Explanation IX to the Notification No. l/93-C.E.) will show that to satisfy the requirements of brand name or trade name, it is necessary that the trade name must indicate a connection in the course of the trade between such specified goods and some person using such name or mark with or without any indication or identity of that person" Referring to the products like locks, the Law Ministry had opined that :- "The names being used in the manufacture of locks by these small scale units do not belong to any particular manufacturer and any unit is free to use any name. Therefore, in our view, even without the issue of Notification of 4th/11th May, 1994 units which are using trade nam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
