TaxTMI 
TaxTMI 
2011 (6) TMI 525
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....g for the respondents, we find that the respondents are engaged in manufacture of Pharmaceutical machinery under the name 'Amba' and 'Ambalica'. The respondents were availing benefit of SSI exemption notification. Revenue entertained a view that the names 'Amba' and 'Ambalica' being used by the respondents are the brand names owned by M/s. Amba Engineers and M/s. Ambalica Engineers. As such, the respondents are not entitled to avail exemption Notification No. 8/2000, 8/2001, 8/2002, 8/2003, inasmuch as they were using brand name and trade name of another person. Shri Ramanbhai J. Mewada of the respondent company, in his statement dated 16-10-2003, deposed that they are affixing the names 'Amba' and 'Ambalica' on their product as the same ar....
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....g authority observed that M/s. Amba Engineers are not the owner or exclusive user of the brand name 'Amba'. By taking note of around 15 such units located in Gujarat, which were using brand name 'Amba', he observed that 'Amba' or 'Ambalica' is the brand name available in the market and is being used by number of parties, without the same being owned by any specific unit. As such, he concluded that it was not that the M/s. Amba Engineers were the exclusive user of the word 'Amba' or 'Amba' is the brand name of any particular person. As such, by taking note of the precedent decision of the Tribunal in the case of Panchsheel Enterprises v. Collr. - 1999 (108) E.L.T. 494 (Tri.), as also in the case of C.C.E. v. Hem Paints Pvt.Ltd. - 2001 (129) ....
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....mba', of course being the name of Goddess Durga, obviously such names cannot be got registered under Patent and Copy Right Acts or under Merchandise and Marks Act. Therefore, it cannot be considered as brand name. Although registration of the brand name is not mandatory for denying the benefit of notification but it has not been brought on record that the words 'Amba' and 'Ambalica' is the brand name being owned by any one having exclusive right by any one for using such name. It had not been brought on record that, in fact any firms or companies are exclusively using the term 'Amba' and 'Ambalica' or there are some natural or Juristic person who own the exclusive right of fuse of the word 'Amba' and 'Ambalica' or both. 11. The Addi....
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....he said circular of the Board is to the effect that for denying the benefit of SSI notification, it is necessary that the trade name must indicate a connection in the use of trade between such specific goods and same person using such names or mark with or without any indication or identity of that person. Unless the connection between trade name and the person with whom that trade name is to be identified, is established, the requirement of brand name or trade name as provided for in the notification will not be satisfied. It is further observed in the said circular that in respect of lock, units making lock are bearing the same name or mark even though there is no person claiming the ownership with mark or name. Such names do not belong t....