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TMI Blog2010 (12) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... Coke into use of two brand names i.e. Coke and Kit-kat. - a product can be marketed under only one brand name and there can never be two brand names in respect of the same product in the same retail pack. The department having been accepted the use of brand name ACE for Gas Lighters, cannot be heard to say that the GLARE brand name is also being used for the same Gas Lighters. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... opping the proceedings initiated under the said show cause notice. However, on an appeal against the above order, Commissioner (Appeals) reversed the same and allowed the department s appeal. He, however, remanded the matter to the lower authorities for re-adjudication in the light of the findings arrived at by him. Hence the present appeal. 5. After having heard both the sides, we find from the allegations made in the show cause notice that the use of brand name ACE in respect of Gas Lighters is not being disputed by the Revenue. The allegation is that they have along with the use of brand name ACE have also used the brand name GLARE , inasmuch as they have written on the packet that GLARE kids scissors free . It is further alleged that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the packing material. I do not find any motive or mischief in writing the name of the company on the packing material. It is fact that the Noticee is known and working in the name and style of M/s. Glare Cutlery Pvt. Limited and writing name of a company on the packing material is a legal requirement and this cannot be stretched to allege that they have used the work GLARE on their product as a brand name. [Paragraph 31 Page 11 and 12 of the OIO] From the evidences available and on the basis of my above discussion I find that the noticee had not used the brand name GLARE on their product Gas Lighters and the word Glare used in the packing material is to relate the goods scissor, which is supplied free of cost and for display of the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of words ACE and GLARE on the bulk pack have no relevancy as it never goes to ultimate customer; that on the basis of various marks on the gas lighter and statement of their managing Director and Director of Glare Lighters Pvt. Limited proves beyond doubt that Gas Lighters were cleared under the brand name ACE ; that GLARE water mark on packing material is surrounded with the word A quality product from GLARE Cutlery Pvt. Limited is used to give emphasis that ACE brand gas lighter is a quality product from Glare Cutlery Pvt. Limited and words GLARE KIDS SCISSORS FREE is used just because the GLARE brand kid scissors is supplied free with ACE brand Gas Lighter; that a product cannot be sold with two brad names; that use of work GLARE with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay that it gives the impression to the customers/ consumers that GLARE is the brand of the primary product Gas Lighter. 9. We have seen the outer covering of the product, which stands reflected even in the show cause notice. Admittedly the same has shown the brand name of the Lighter as ACE . The above fact also stands accepted by the department in clear words. Apart from using the brand name ACE , in a very prominent manner, on the retail pack of the product, the same also uses the expression GLARE kids scissors free . Such use of above wording stands objected to by the Revenue. Admittedly the GLARE brand name has been used in respect of the scissor and cannot be associated with the brand name ACE , which stands specifically and prominen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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