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TMI Blog2006 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee-company in its reply to the show cause notice that these are the product names only and any manufacturer producing the said goods will call them by the same names throughout the country. - In the absence of such decision on the point agitated by the assessee-company, we deem it appropriate to set aside the impugned order of the Tribunal and remit the case back to the Tribunal insofar as the unregistered products, namely, Amigen, Sorgen and Sigum are concerned - Decided partly in favour of assessee. - 3076 of 2004 - - - Dated:- 15-2-2006 - Ashok Bhan and S.H. Kapadia, JJ. [Order]. - This is a statutory appeal filed under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") against the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of the Notification on the allegation that it was manufacturing the goods, namely, Amigen, Daikanol, Sorgen, Noigen and Sigum and cleared the said goods which were bearing the brand names and trade marks of M/s. Dai Ichi Karkaria Ltd. on the presumption that the names of the said products belong to M/s. Dai Ichi Karkaria Ltd. Thus, duty was sought to be recovered from and penalty imposed on the assessee-company. 4.In response to the show cause notice, the assessee-company filed its reply on 14th August, 2000 stating therein that the aforesaid products, namely, Amigen, Daikanol, Sorgen, Noigen and Sigum are product names only and any manufacturer thereof will call them by the said names throughout the country. It was submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, Amigen, Sorgen and Sigum are not the registered trade marks and there is no finding recorded by any of the authorities below or by the Tribunal on the assertion made by the assessee-company in its reply to the show cause notice that these are the product names only and any manufacturer producing the said goods will call them by the same names throughout the country. The primary contention of the assessee-company in the reply to the show cause notice and even before us is that there is a difference between the brand/product name and the trade name. The determination of this question is crucial for deciding the eligibility of the assessee-company to get the benefit of the Notification in question for the aforesaid three unregistered tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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