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TMI Blog2017 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... e states that these brand names belonged to appellant and that they purchased it. There is no evidence to establish such purchase and that the brand name belongs to M/s. Care-Med Pharmaceuticals. Thus, the department has not been able to establish the allegation that the brand name belongs to other person. Therefore, denial of benefit of SSI exemption is unjustified and the demand raised is unsustainable. Appeal allowed - decided in favor of appellant. - E/212/2006 - 40969/2017 - Dated:- 13-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri N. Viswanathan, Advocate for the appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per Bench The allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. As such, the allegation of the department that the appellant has used the brand name of another person or that the brand name Extus belongs to M/s. Zoetic Formulations is without any basis. The allegation of the department that the brand name Extus belong to M/s. Zoetic Formulations is only based on the unsubstantiated statement of Shri M.Shanmugasundaram of M/s. Zoetic Formulations. It is also seen that M/s. Zoetic Formulations have withdrawn their application for registration of the brand name in October, 2001. This being so, the statement of Shri M. Shanmugasundaram is not relevant for consideration. It is also argued by the Ld. Counsel that the appellant has produced evidences to show that several manufactures as stated above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submitted that the appellants have not produced any evidence to show that these brand names belong to them. 4. We have heard the submissions made by both sides. 5. The appellants have produced documents to show that the brand name Extus is used by several other manufacturers also viz., M/s. East West Pharma, Chennai, M/s. Yashna Drugs, Chennai, M/s. Labindus Pharmaceuticals, Kanjikode, Palakkad. A letter dated 08.10.2004 issued by the Drugs Controller to the appellants is also produced by the appellants in which it is seen that the manufacturers M/s. M/s. Labindus Pharmaceuticals, Kanjikode, Palakkad is also manufacturing products with the same brand name. All these goes to show that the brand name Extus is used by several persons. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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