9911796707
TMI Blog2002 (10) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... on respondents' behalf. We also observe that the respondents have filed under their letter dated 5.9.2002 Cross Objection for consideration by the Tribunal. In view of this we take up the Appeal for disposal after hearing Shri Jagdish Singh, learned Departmental Representative, and perusing the records. 3. Shri Jagdish Singh, learned Departmental Representative, submitted that the respondents manufactured clutch plates, clutch cover assemblies and pressure plates which are embossed with symbol and logo Tata along with their own brand name ACE ; that the Additional Commissioner of Central Excise under Order No. 6/99-2000 dated 3.6.1999 denied the benefit of exemption from payment under Notification No. 1/93-C.E. dated 28.2.1993 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Departmental Representative also relied upon the decision in the case of Ace Metal Company v. CCE, Chandigarh 2001 (135) ELT 616 (Tri) wherein it was held that putting R within circle after the brand name does make it a different or distinguished brand/trade name. 4. The respondents in their cross objections have submitted that it has been accepted by the Revenue that the products manufactured by them were embossed by the symbol and logo words 'TATA ACE' and not 'Tata' alone; that it is a loose and unassembled assumption put forth by the Revenue that 'TATA ACE' can be the name of 'TATA' Company and same can be mistaken by Telco brand; that the brand name used by them indicated beyond doubt that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides that the products manufactured by the respondents bear the brand name 'TATA ACE' and not only 'Tata'. The benefit of SSI Notification is not available to a small scale unit if the goods manufactured by it bear the brand name or trade name of another name. According to the Explanation to the Notification brand name or trade name means a brand name or trade name whether registered or not, that is to say a name or mark, such as symbol, monogram, label, signature or invented words or writing which is used in relation to specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between the specified goods and some persons using such name or mark with or without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in it was held that the brand name of 'Mahan Taste Maker' is different from 'Mahan' which is the brand name of Mahan Foods Ltd. Similar views were held by the Appellate Tribunal in the case of Meet Electronics (supra) where the Appellants were manufacturing Radio Cassettes Recorders and affixing the brand name 'Meet National'. The Tribunal has held that the 'Meet National' is not a registered trade name of anybody else and allowed the benefit of the Notification No. 175/86. We also find substance in the finding of the Commissioner (Appeals) that the usage of the name 'Tata' in the brand name is with a view to indicate that the part is for a particular vehicle manufactured by Tata. Following the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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