9911796707
TMI Blog2006 (1) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 5-1-2006 - [Order per : T.K. Jayaraman, Member (T)]. - The Revenue proceeded against the appellants on the ground that they cleared their goods (bags) for the period from November 1996 to April 2001 using the brand name 'TIP TOP' which had been registered in the name of Shri C.K. Abdul Rahiman, Bangalore for travel goods, school bags and gift articles made of PVC and leather. Hence, duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered on 17-11-86. This shows that the appellant is the first owner of the trademark. He relied on the decision of the Apex Court in the case of Milmet Oftho Industries v. Allergan Inc. [2004 (170) E.L.T. 260 (S.C.)] wherein it is held that the company which adopt the trade mark first in the market is entitled to use that mark and it cannot be deprived of the use of the mark. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l capacity, the benefit of Notification No. 1/93-C.E. and No. 8/98-C.E. is not deniable. He also relied on a large number of case laws to show that the longer period will not be applicable to the present case. All the decisions cited by the learned Advocate, it has been held that non-declaration of brand name does not amount to suppression and therefore the larger period is not applicable. As evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name 'TIP TOP'. It is also mentioned by the Commissioner (Appeals) in his order that this fact has been accepted by Shri Abdul Rahiman himself. 4. The learned SDR urged that there is no proof that the appellants are owning the trade name 'TIP TOP' and have been using it since 1980. In any case, he said that no decision can be based on the Order-in-Appeal of Commissioner (Appeals), Chennai as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of contrary evidence. Under these circumstances, there is not much merit in the orders of the lower authorities denying the SSI benefit to the appellants on the ground that they are using the brand name of another person. We are convinced that during the period of demand involved in the show cause notice, Shri C.K. Abdul Rahiman did not own the brand name 'TIP TOP', in view of the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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