2008 (4) TMI 627

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....nanth Padmanabha, Advocate, for the Appellant. Shri Raja Dass, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Order-in-Appeal Nos. 20 & 21/2007 dated 15-6-2007, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Shri H. S. Ananth Padmanabha, learned Advocate appeared on behalf of the appellants a....

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....d name "Garnier" and it cannot be said that just by mere registration, the brand name could be owned by a person. In any case, there is no evidence to show that the registration has been given to the second appellant. Reliance was placed on this Bench decision in the case of Katrala Products (P) Ltd. v. CCE, Coimbatore [2005 (186) E.L.T. 65 (Tri.-Bang.)] wherein it was held that when the ownership....

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....hat when a word does not belong to any particular person, SSI benefit cannot be deprived. In the case of Voltarc India (P) Ltd. v. CCE, Guntur [2004 (172) E.L.T. 221], it was held that the Revenue has to establish the ownership of brand name by another person. In the case of Whale Stationery Products Ltd. v. CCE, Meerut [2004 (168) E.L.T. 405], it has been held that registration of trade mark take....

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..... The learned DR relied on the decision of Apex Court in the case of CCE, Trichy v. Grasim Industries Ltd. [2005 (183) E.L.T. 123 (S.C.)]. 6. On a very careful consideration of the matter, we find that there is no evidence brought on record by the Revenue to show that the brand name 'Garnier' belongs to the second appellant. The fact that the second appellant had applied for registrat....