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TMI Blog2023 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... companies have been using the same brand name albeit with some negligible differences. There was no complaint, whatsoever, by the so-called registered owner of the brand i.e. Mankoo International Limited against the other two companies for using the said brand. Understandably, the families understand that the brand belongs to the family and not to any individual. This Bench has decided the issue in their own family group case on the use of same brand. This Bench relied upon the decision by the Hon ble Apex Court in the case of COMMNR. OF CENTRAL EXCISE, PUNE-II VERSUS M/S. PETHE BRAKE MOTORS PVT. LTD. [ 2015 (5) TMI 491 - SC ORDER] where in the Apex Court has observed that the respondent/assessee therein was not using the brand name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri Bagh Singh had three sons, one being Shri Surjit Singh Mankoo, the Director of the appellant. In 1970-71, Mrs. Pritam Kaur and Mrs. Krishan Kumar, wives of the deceased brothers of Shri Surjit Singh Mankoo were made partners of the company. After the demise of the founder Shri Bagh Singh Mankoo in 1981, the Mankoo Industries was dissolved and three separate entities were created as under: (a) Mankoo Machine Tools (the appellant) (b) Mankoo International Limited (MIL) (Mrs. Pritam Kaur) (c) Mankoo India (MI) (Mrs. Krishan Kumari) In 1995, Mankoo Machine Tools was constituted as a Private Limited Company with Shri Surjit Singh and Mrs. Kushalya Singh as Directors. The appellant applied for registration of the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases: CC Vs Rukmani Pakkwell Traders- 2004 (165) ELT 481 (SC). CC Vs Mahaan Dairies- 2004 (166) ELT 23 (SC). CC Vs Bhalla Enterprises- 2004 (173) ELT 225 (SC). 5. Heard both sides and perused the records of the case. We find that the terms Brand Name or Trade Name are explained under Notification No.08/2003-CE dated 01.03.2003 stating: (A) brand name or trade name means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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