2008 (9) TMI 627

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....Kumaresh, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  After hearing both sides on the stay application, we take up the appeal for final disposal with the consent of both parties. 2. The appellants manufactured and cleared plastic storage tanks under the brand name "IDEAL". During the period 2001-02 to 2006-07, they cleared such goods availing SSI exempt....

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.... of dispute did not bar an SSI unit from availing the benefits, if its brand name was common with the brand name of another manufacturer of a different class of goods. He also submits that the brand name "IDEAL" was registered in their name by an order of the Trade Marks authorities retrospectively with effect from the year 1999. He relies on the Board's Circular No. 88/88-CX-6, dated 30-12-1988 i....

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....has also invited our attention to the judgment of the Apex Court in the case of CCE, Trichy v. Rukmani Pakkwell Traders - 2004 (165) E.L.T. 481 (S.C.) = 2004-TIOL-51-SC-CX, wherein their lordships had observed on the said Circular as follows : "What the Circular clarifies is that if there are more than one registered owners in respect of the same trade mark then merely because the other person ....

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....stic storage tanks". In terms of the Circular issued by the Board dated 30-12-88 (supra), SSI exemption cannot be denied to an assessee on the sole ground that a brand name as used on the products of the assessee is also used by another assessee on a different category of goods. The Department has no case that above Circular issued by the Board has since been modified or withdrawn. The admissibili....