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TMI Blog2015 (7) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... ing used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product. The argument of the respondent that even in the classification list they were mentioning the same and the Voltarc was not a brand but a trade-mark was accepted. The Tribunal also came to the conclusion that the symbols that are used by both the companies are different and distinct in character. While the appellants used the symbol V with a dot with India written below the V in case of M/s.Voltarc Electrodes Private Limited, between two Vs, there is electricity sign below with the name Voltarc. It was also found that there was no mark on the product as such. Tribunal is correct in setting aside the demand - Decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VOLTARC has been inscribed on the packets/cartons of the assessee (as per the observation made by the Officers as seen in page 2 line 14th of the SCN) whereas the words VOLTARC have been previously used by VEPL with little change. As such, whether the conclusion drawn by CESTAT is correct in law or fact has to be determined. The brief facts of the case are that the respondent M/s.Voltarc India (P) Limited is a manufacturer of electrodes. They were issued a show cause notice. The Common Order in Original was passed on 10.12.1999 denying the benefits of exemption Notification Nos.1/93-CE, dated 22.08.1993, No.38/97-CE, dated 27.07.2000 and No.9/98, dated 02.06.1999 on the ground that the respondent was using the trade name belonging to ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to be allowed accepting the plea of the respondent that the Order-in- Original is barred by limitation. Further, the Tribunal also found that Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product. The argument of the respondent that even in the classification list they were mentioning the same and the Voltarc was not a brand but a trade-mark was accepted. The Tribunal also came to the conclusion that the symbols that are used by both the companies are different and distinct in character. While the appellants used the symbol V with a dot with India written below the V in case of M/s.Voltarc Electrodes Private Limited, between two Vs, there is el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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