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TMI Blog2019 (4) TMI 1967X X X X Extracts X X X X X X X X Extracts X X X X ..... Newstech (India) Pvt Ltd and of Shri Roy Alex, Managing Director, IWI Newstech India Pvt Ltd, both impugning order-in-appeal no. PKS/242-243/BEL/2010 dated 10th August 2010 of Commissioner of Central Excise (Appeals), Mumbai-III are disposed of by this common order as the issues relating to the grievance of the appellants arise from the same show cause notice dated 29 August 2007. 2. Proceedings were initiated against M/s IWI Newstech India Pvt Ltd, a joint-venture company promoted by M/s IDAB Wamac International TB and M/s Newstech India Pvt Ltd, the other appellant-company in this proceeding, for the manufacture of 'counter stacker' and 'mailroom equipment' to be sold to medium and small newspaper establishments in the country. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to this claim is embodied in the impugned order as "10. From the facts narrated in the earlier paragraphs, it would be logical to expect that by the time the appellants have started manufacturing and marketing the product, namely, Mail RoomStacking System; the "TS 300" was already known in the market and the word "TS" was associated in the normal course of trade in the newspaper industry as relating to M/s. IDAB Wamac. This word can be considered as 'invented word' within the definition of the brand name/ trade name given in the notification since this word would indicate the connection between the buyer and seller in the normal trade of newspaper industry. This argument is further supported by various press briefings, mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ", 'TS300 Compact' etc. In the An and Zenner Co Ltd (supra), wherein joint venture company between foreign and Indian companies manufacturing product bearing name with one word each from the foreign and Indian companies and it was held that it does not indicate any connection. In the case in hand, it is not the name of the appellants company having first word of the foreign and Indian company alone, but existence of the word "TS300" etc.; which identifies the product with the foreign company, hence indicating a connection with the foreign company. Similarly, the reliance placed on the case law of Fine Industries (supra) would also not support the appellants, since the department has discharged its burden to prove that the foreign company wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first of these is the abbreviated form of the name of the manufacturing company and, by no stretch, could it be held to be that of one of the parent entities. There is no doubt that the overseas entity, M/s IDAB Wamac International may also be abbreviated as IWI but neither can be same initials be alienated from the appellant-assessee. There is no evidence on record that the abbreviation was deployed, and even associated with, the overseas entity in the minds of customers which is an essential requirement for disallowance of the benefit of the exemption notification. The said notification does not bar units of availing the exemption from affixing names and the disbarment is only to the limited extent of using brand names of others. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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