TaxTMI 
TaxTMI 
2000 (8) TMI 769
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....ppeal is as to whether the brand-name - 'Monalisa' - used by the appellants is their own brand-name or is the brand-name belonging to another trading concern known as - "Monalisa Colour and Chemical Co." The said trading unit is also owned by family members or the partners of the appellant firm and as per the appellants, is engaged in the trading of different items of products. The said trading unit is also an authorised agent of some other manufacturers. 3. The present dispute arose as a result of visit of the Central Excise Officers in the appellants' factory on 6-8-1998. It was found that the appellants were affixing the brand name - "Monalisa" - on their goods. The Officers on a reasonable belief that the said brand name belonge....
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....ed before us that the Question No. 9 of the statement of Shri Kapoor has been tampered with and the words - "and belonging to" - have been interpolated after the statement was recorded. It has been argued that the copy of the said statement was not given to Shri Kapoor and the appellants came to know about the insertion only after they received the show cause notice. Drawing our attention to the statement, Shri Chattopadhyay, learned Advocate argued that it is even evident with a naked eye that the words -"and belonging to"' - have been interpolated to the statement. He also submits that Shri Kapoor filed an affidavit before the adjudicating authority stating that the words - "and belonging to" - were not there in the question when the stat....
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....registration of the brand-name - "Monalisa", but it has not been shown that any efforts were made by the appellants to get the input registered. As such, he has further observed that M/s. Monalisa Colour and Chemical Co. were also engaged in repacking of oxide colours into small packets from bulk, which activity amounts to manufacture of excisable goods and such small packets were affixed with the brand-name - "Monalisa". As such, he has concluded that the brand-name - "Monalisa" - belongs to M/s. Monalisa Colour and Chemical Co., which is a trading unit not entitled to the benefit of small-scale exemption. As such, the benefit of the said notification cannot be extended to the appellants. 9. After giving our careful consideration t....
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....nd Answer to the same :- "Q.9. Is it true that M/s. Monalisa brand is after the name of and belonging to M/s. Monalisa Colour and Chemicals Co.? Ans. 9. Yes, it is unregistered brand." The answer to the above Question only shows that "Monalisa" brand has been taken from the name of M/s. Monalisa Colour and Chemical Co. The same does not reflect upon the fact that the said brand name is owned, or belongs to M/s. Monalisa Colour and Chemical Co. Shri Chattopadhyay has argued that merely because the word - "Monalisa" - is common in the brand name and in the name of the other trading company, will not make the other company the owner of the brand-name in the absence of any evidence to that effect. We agree that for denial of the benefi....