2019 (6) TMI 359

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mark Mercury Antibiotics Pvt. Limited, Baroda , accordingly held that the brand name belongs to Mercury Antibiotics Pvt. Limited, Baroda and not to the appellant. In the case of medicines, all the material description including the ownership of brand name and marking, the labels are required to be submitted to the drug authority and the same is approved by the said authority, therefore, even the mention of Registered trade mark of Mercury Antibiotics Pvt. Limited, Baroda and Marketed by Mercury Laboratory Pvt. Limited, Baroda under the statutory provisions of Food and Drugs Control Act. Therefore, the said mention on the product cannot be ignored. Therefore, once this fact is not otherwise contradicted, it is clear that the Brand Na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the product bore inscription such as Registered trade mark of Mercury Antibiotics Pvt. Limited, Baroda and Marketed by Mercury Laboratories Pvt. Limited, Baroda . On this basis, it was held that brand name of the medicaments belongs to Mercury Antibiotics Pvt. Limited, Baroda and hence the appellant is not entitled for SSI exemption. Therefore, the present appeal filed by the appellant. 3. Shri Amal Paresh Dave, Ld. Counsel appearing on behalf of the appellant submits that the Commissioner (Appeals) remanded the matter twice to the Adjudicating Authority to decide the matter after verification of ownership of Trade Mark and thereafter the Adjudicating Authority dropped the demand considering the evidences of drug authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... els are required to be submitted to the drug authority and the same is approved by the said authority, therefore, even the mention of Registered trade mark of Mercury Antibiotics Pvt. Limited, Baroda and Marketed by Mercury Laboratory Pvt. Limited, Baroda under the statutory provisions of Food and Drugs Control Act. Therefore, the said mention on the product cannot be ignored. Therefore, once this fact is not otherwise contradicted, it is clear that the Brand Name of the medicine clearly belongs to Mercury Antibiotics Pvt. Limited, Baroda . Hence, the appellant are not eligible for exemption. 6. We, therefore, do not differ from the findings given by the Ld. Commissioner (Appeals). Accordingly, the impugned order is uph .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X