9911796707
TMI Blog2011 (6) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... circular has clarified that use of such brand name will not result in denial of SSI exemption notification. Revenue’s appeal rejected - E/2962/2006 - A/1233/2011-WZB/AHD - Dated:- 22-6-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. REPRESENTED BY : Shri J.S. Negi, SDR, for the Appellant. Ms. Avani Mehta, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. After hearing both sides duly represented by Shri J.S. Negi, ld. SDR appearing for the Revenue and Ms. Avani Mehta, ld. Advocate appearing for the respondents, we find that the respondents are engaged in manufacture of Pharmaceutical machinery under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals). It was contended by the respondents that the names Amba and Ambalica signify the names of Hindu Goddess and large number of manufacturers and traders are using the same. The allegation of the Revenue that the name Amba is owned by M/s. Amba Engineers and Ambalica is owned by M/s. Ambalica Engineers, is without any evidence on record. They also submitted that similar cases were booked by the officers against many other manufacturing units including M/s. Amba Engineers and M/s. Ambalica Engineers. Cases were adjudicated by Additional Commissioner, vide Order dated 26-10-2004. The adjudicating authority observed that M/s. Amba Engineers are not the owner or exclusive user of the brand name Amba . By taking note o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured by the appellant firm. In fact, in that case, the mark of Amba was affixed with items of machinery which were being manufactured and traded by notices. The Additional Commissioner, relying on Tribunal decision, in the case of Panchsheel Enterprises v. Collr., 1999 (108) E.L.T. 494 (Tribunal), as well as in the case of C.C.E. v. Hem Paints Pvt. Ltd., 2001 (129) E.L.T. 129 (Tribunal) as well as basing his opinion on C.B.E.C. Circular No. 52/52/94-CX, dated 1-9-1994, he dropped the Show Cause Notice in full. He held that Amba is a house name and not a trade name or brand name for any item. Since Amba , of course being the name of Goddess Durga, obviously such names cannot be got registered under Patent and Copy Right Acts or under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, have simply reiterated the names Amba and Ambalica are owned by M/s. Amba Engineers and M/s. Ambalica Engineers. They have not rebutted the findings of Commissioner (Appeals) that earlier order of the Additional Commissioner, dealing with an identical issue, has not been appealed against by Revenue and has attained finality. Revenue has also not advanced any reasons to answer the finding of the Commissioner (Appeals) that Amba and Ambalica are common names being used in the industry, without any specific person owning the same, in which case the Board s circular would apply. The said circular of the Board is to the effect that for denying the benefit of SSI notification, it is necessary that the trade name must indicate a connec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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