TaxTMI 
TaxTMI 
2008 (12) TMI 596
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....on :- (1) Whether the word 'advance make' can be treated as a brand name or trade name for the purposes of small scale exemption under Notification No. 16/97-C.E., dated 1-4-97. (2) If it is held that the word 'advance make' is a brand name for the goods manufactured by the assessee, can it be said to have been belonged to third person. 2. Learned Counsel Shri Bipin Garg, appearing on behalf of the appellants submits that treatment of a particular symbolic expression as brand name is baseless and irrelevant since the authorities below have not brought out any categorical charge against the appellant for adjudication as to whether the appellant had used any brand name for clearanc....
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.... recorded from Uma Shanker, Director of Advance Valve Pvt. Ltd showing that they were manufacturing the goods from 1986 affixing a particular mark called 'Advance'. Accordingly, he submits that when the facts and circumstance prove that the appellant was using brand name, it should not be entitled to the SSI exemption benefit. 5. In the course of hearing, learned DR required us to look into appeal case No. 4916/04 which relates to Advance Valve Company. He emphasized that there was a categorical statement recorded from Dinesh Sharma of Advance Valve company which was on 24-4-2002. It was stated by Shri Sharma that they had been using Advance mark on their product which was not registered under trade mark. This mark was used by M/s. ....
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....ts that the appellant's name being Advance Valve Co. the term 'Advance' was only used. He also submits that ownership of the trade mark does not belong to another for which the appellant should not suffer. 7. Heard both sides in great length and in view of the common cause involved in all these appeals registered as Appeal Case Nos. 4914-4917/2004, we consider it proper to dispose of all the four appeals by this common order. So far as Appeal Case No. 4914/04 relating to AVC Engineering Company Pvt. Ltd. is concerned, we have noticed that Shankar Casting (P) Ltd. which was using brand name 'Advance' has undergone change of its name as Advance Valve Ltd. Prior to that, there was no whisper whether the word 'Advance' anyway was adopte....
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....denied to the appellants. Whether there was any connection of goods to the brand name used by appellant and their link with Shankar Casting Pvt. Ltd. should be thoroughly examined to hold that there was a brand name which belong to a different concern and that was used by Appellants. We are unable to notice whether use of the term 'Advance' was agreed to be used between the parties and whether there was any agreement for such use. However, the impression left to us is that 'Advance' was a device used by the present appellants to encash their goods and to foster marketability thereof. 9. In view of our aforesaid observations, we appreciate learned Counsel's argument in so far as the appellant AVC Engg Co (P) Ltd. is concerned as to d....