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TMI Blog2015 (12) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings to the fact that there were no words or letters which would indicate that "SAMS"is a brand name affixed on such machines. The said particular name plates were produced before us and on perusal of the same, we find that the said label does not indicate that the machines are cleared with a brand name ‘SAMS'. In fact the said label indicated exactly the manufacturer's name and details which is Sams Techno Mech and Sams Tool machine as the case may be. If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the respondent cannot be asked to prove that trade name/brand name does not belong to any other person. We find that said metal lab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndum and submits that the SAMS is a brand name, which is of another person and even if it is unregistered, the respondent could not have used the same and avail benefit of exemption notification. 5. On perusal of the records, we find that there is no dispute as to the fact that the respondents had produced metal label which is affixed on each and every machines and it is recorded by the first appellate authority that the name plate contains details, such as name of the manufacturer in full, name of the product, model, sr. no. address, telephone no., fax no. and e.mail no. The first appellate authority has recorded the findings to the fact that there were no words or letters which would indicate that SAMS is a brand name affixed on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me' or 'trade name' which belongs to some other person. It is immaterial whether such 'brand name' or 'trade name' is registered or not. However, Explanation IX gives a unique and particular definition to the term 'brand name' or 'trade name'. It is clear from the reading of the said explanation that the definition of 'brand name' or 'trade name' contained therein is concerned with a particular name or mark which is used to indicate, in the course of trade, a connection between such specified goods as satisfying the criterion provided in aforesaid condition 4 and the manufacturer which is using such name or mark with or without any indication of the identity of itself. The central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court held as under: This is not in dispute that the respondent is an SSI unit. However, it was denied exemption from excise duty admissible under Notification No.1/93-CE dated 28.2.1993 on the ground that it was using branded name of another person and therefore in terms of para 4 of the said Notification it was not entitled to the exemption. 2. However, we find that finding of fact is recorded by the Tribunal in the impugned judgment that the respondent assessee was not using the branded name of another person and the name used was the surname of the Director of the assesse, viz., 'PETHE'. This finding of fact which clearly means that the case does not fall within the mischief of para 4 of the aforesaid Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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