TaxTMI 
TaxTMI 
2010 (12) TMI 307
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....CE dated 01.3.2003. 2. The appellant s factory was visited by the Central Excise officers on 18.3.2007. It was found that the appellant were manufacturing Gas Lighters of ACE brand and were availing the benefit of SSI exemption and were not registered with the Central Excise department. However, the officers further noticed that in addition to brand name ACE they were also giving free Kids Scissors with brand name GLARE . The officers entertained a view that the brand name GLARE in respect of scissors was displayed in such a way so as to make the total product to appear as of GLARE brand. It was also mentioned at the back of the retail pack thatIndias No.1 GLARE brand quality products manufacturer now presents the best Electronic Gas Lig....
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.... retail packing also indicates that they are using the brand name GLARE on the product so as to make them disqualify for the small scale exemption in terms of notification No. 08/2003-CE. 6. It is worthwhile to reproduce a passage from the order of the Joint Commissioner vide which he has dropped the proceedings:- From physical verification of the Gas Lighters , it is seen that there is no mention of the brand GLARE on the product Gas Lighter , but the brand name ACE is inscribed on the body of the Gas Lighters. As discussed above, the noticee is clearing their goods along with scissors which is supplied free of cost. I find that the brand name GLARE is inscribed on the scissors, which is owned by them by way of assignment deed....
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....in no way indicates use of brand name GLARE at least for relating it with their product Gas Lighters. Accordingly, I find no merit in the allegations made in the show cause notice. [Paragraph 32 Page 12 of the OIO] 7. During the appeal proceedings, the appellants filed written submissions emphasizing that, even a plain reading of the first ground of departmental appeal clearly reveals that they have sold the Gas Lighters with their own brand name ACE prominently displaying on retail packing and that there is no question of using others brand name Glare ; that no product is sold in the market with two brand names; that they are the legal owner of Brand Glare for Scissor and that the name of their company is Glare Cutlery Private Li....
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....in the course of trade between gas lighter and Glare Cutlery Pvt. Limited; that ACE represent brand name of their product and Glare name of their company; that they used GLARE as house mark and not as a brand or trade name, for which they relied upon judgment of Apex Court in case of Astra Pharmaceuticals (P) Limited vs. CCE, Chandigarh. They also relied upon other judgments in support of their contentions. 8. The Commissioner (Appeals) accepted the Revenue s appeal by observing that no doubt the product Gas Lighter is bearing the name ACE and the assessee is giving a pair of Kids Scissors of Brand Glare free with this Gas Lighter. He has accordingly observed as under :- .. I find that on primary observation of the retail packe....