9911796707
TMI Blog2007 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... the brand name 'B.K.' during the period April, 1994 to March, 1996. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. We have examined the records and heard learned JDR. 2. During the above period, the appellants had manufactured and cleared T.V. Antennae to M/s. You and Me Marketing (P) Ltd. without payment of duty, by claiming exemption under the above Notification (SSI exemption). After investigations, the department found that the above brand name belonged to M/s. You and Me Marketing (P) Ltd., who (being traders), were not eligible for the benefit of the above Notification. Accordingly, it was felt that exemption from payment of duty on the goods was barred by para 4 of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who purchased the goods. Therefore, in terms of the definition of brand name/trade name under Explanation No. IX to the above Notification, the alphabets 'B.K.' used on the subject goods were to be held to be the brand name/trade name of M/s. You and Me Marketing (P) Ltd. and consequently the SSI benefit would not be available to the goods on account of the bar created in para 4 of the Notification. In this connection, learned DR has relied on the Apex Court's judgment in Commissioner of Central Excise, Trichy v. Grasim Industries Ltd. [2005 (183) E.L.T. 123 (S.C.)]. After giving careful consideration to the submissions as also to the assessee's submissions recorded in the orders of the lower authorities, we find that the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereon: "Manufactured by Dharani Cements Ltd. - a subsidiary of Grasim Industries Ltd." The question was whether these words would be tantamount to the brand name of M/s. Grasim Industries Ltd. Their Lordships answered this question in the affirmative after holding that the above words certainly established a connection between the product and the holding company, who were reputed manufacturers of popular brands of cement. The Hon'ble Supreme Court, in that case, considered the definition of brand name/trade name given in Notification No. 5/98-CE (SSI). Going by the reasoning of the Apex Court, we would hold that a stronger nexus has been established in this case between T.V. Antennae affixed with the alphabets 'B.K.' and the marketi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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