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TMI Blog2018 (5) TMI 2046X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the acquisition of the good will by the manufacturer in relation to the name or logo used by him in relation to the particular product manufactured by him to be established before accusing another manufacturer of having used such name or logo for his product - The Hon ble High Court of Delhi in COMMISSIONER OF CENTRAL EXCISE VERSUS MINIMAX INDUSTRIES [ 2011 (1) TMI 782 - DELHI HIGH COURT] , on appeal by Revenue, has held that the application of the principles pertaining to use of brand name by the Tribunal could not be faulted and Court proceeded on the basis that TATA was a brand name and in fact it was established that this brand name was allowed to be used by the TATA to the said assessee. It is seen that no case has been made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 (269) ELT 166 (Del.)]. 3. Per contra, Learned Authorised Representative placed reliance on the decision of the Hon'ble Supreme Court in Union of India v. Ind-Swift Laboratories Ltd [2011 (265) ELT 3 (SC)]. 4. We find that the decision of the Hon'ble Supreme Court cited by Learned Authorised Representative pertains to interpretation of taxing statute wherein it has been held that '19. A taxing statute must be interpreted in the light of what is clearly expressed. It is not permissible to import provisions in a taxing statute so as to supply any assumed deficiency. In support of the same we may refer to the decision of this Court in Commissioner of Sales Tax, U.P. v. Modi Sugar Mills Ltd. reported in (1961) 2 SCR 189 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been used by a person manufacturing a product for the purpose of indicating or so as to indicate a connection in the course of trade between such product and the manufacturer using such name or mark. In the absence of any material in that regard and finding of the authority based on analysis of the materials to the effect that the name or mark in question as having acquired the status of being a brand name or trade name within the meaning of the said expression under the said notification, question of violation of condition No. 4 cannot arise. Merely because a manufacturer is using a particular logo or name of others, same will not be sufficient to arrive at a finding that the same is a brand name or trade name of such other manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recent pronouncement of Supreme Court in the case of Commissioner of Central Excise, Delhi v. M/s. Ace Auto Comp. Ltd. [Civil Appeal No. 3051/2003 decided on 16th December, 2010] [2011 (263) ELT 3 (SC)]. On the Facts of that case, the Supreme Court has held that the respondent assessee has infringed condition No. 4 and, therefore, was not entitled to exemption. However, once we take note of the facts of that case, it would be established that this is clearly distinguishable. In that case the assessee was manufacturing cover assembly for TATA 310 vehicle under the brand name "Ace". However, since the product was manufactured for TATA, the TATA has allowed the assessee to pre-fix the symbol and logo TATA along with its brand name "ACE". It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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