2006 (6) TMI 12

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..... nd respondents collaborators - Not eligible for SSI benefit
The respondents in this appeal of the department were engaged in the manufacture of "Linear Measuring Instruments" [Heading 84.66 of the CETA Schedule] during the material period. In 1994-95 and 95-96, they removed their products after affixing the brand name "AIDEES NEWALL". The department found, on investigations, that "NEWALL" was a .....

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..... appeal of the department against the order of the appellate Commissioner. 2. Ld. SDR reiterates the grounds of this appeal and relies on the apex court's judgment in CCE, Trichy Vs. Rukmani Pakkwell Traders, 2004 (61) RLT 378 (SC) =2004 (165) ELT 481 (SC). She has also referred to the apex court's judgment in CCE, Raipur vs. Hira Cement, 2006 (72) RLT 831 (SC) =2006 (194) ELT 257 (SC). There is .....

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..... ve Notification, which reads as under: "Explanation IX:- "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, code number, design number, drawing number, symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a co .....

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..... could be held to have been cleared under the brand name/trade mark of another person. Their lordships found that, even after the changes, the letters "ARR" remained in the brand-name and the same were enough to establish a connection in the course of trade between the branded goods and the architect of the above brand-name. Accordingly, the benefit of Notification No. 1/93-CE ibid was denied to M .....

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..... ication, with the result that the clearances affected by the respondents during the period of dispute, were not eligible for SSI benefit. The demand of duty is, therefore, sustainable. In the facts and circumstances of the case, the penalty imposed on the party by the original authority also appears to be reasonable. Consequently, the impugned order is set aside and this appeal is allowed. Dictat .....

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