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TMI Blog2015 (3) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority for registration of the brand name 'Elac Excel'. The learned counsel submitted that the brand name 'Elac' and 'Elac Excel' referred are different and therefore demand of duty is not justifiable. He relied upon the decision of the Hon'ble Madras High Court. The adjudicating authority observed that the brand name 'Elac Excel' is akin to 'Elac' b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king within one month from the date of the receipt of the order to the jurisdictional Deputy Commissioner of Central Excise that the CENVAT credit amount of ₹ 30,93,454/- will not be utilized till the disposal of the appeals. Upon such undertaking, predeposit of the balance dues stands waived and recovery thereof stayed during the pendency of the appeals. - Stay granted. - E/Stay/41401 & 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground of using the brand name 'Elac Excel' of other persons. The adjudicating authority confirmed the demand of duty of ₹ 83,42,016/- along with interest and penalty for the period 1.4.2008 to 27.10.2012 on the applicant company. There is a penalty of ₹ 10 lakhs on the director of the applicant company. 3. After hearing both sides and on perusal of the records, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (210) ELT 161 (SC). In that case, both the companies used the brand name 'Meghraj'. In this context, the Hon'ble Supreme Court observed that the grand of registration certificate with retrospective effect under Trade Mark Act, 1999 will not automatically provide benefit of SSI exemption. In the present case, the dispute relates to brand name 'Elac Excel' which is similar to & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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