TaxTMI 
TaxTMI 
2014 (1) TMI 116
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....ed Representative (DR), for the Respondent. ORDER Demand of duty of Rs. 10,61,646/- stands confirmed against the appellant by denying them the benefit of small scale Notification No. 1/93 on the findings that they were using the brand name S.K.N., which did not belong to them. 2. As per facts on record, the appellant is engaged in the manufacture of LPG Adopter, LPG High Pressure Regulator....
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....ssociates, the officers entertained a view that the appellant was not entitled to use the same, consequently the benefit of small scale notification cannot be extended to them. 4. Subsequent investigations revealed that the items being manufactured by the appellant were earlier being manufactured by M/s. SKN Associates. With the setting up of the appellant's factory, they applied to the trad....
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....rent goods. Inasmuch as the brand name SKN was registered in the name of M/s. SKN Associates only in respect of Gas Stoves, LPG Gas Stoves, Fans and other items, which were not being manufactured by the appellant, they entertained a belief that the same can be used by the appellant for different set of goods. Such belief became stronger as during the relevant period, there were decisions of the Tr....
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....stered owner of trade mark Hotline in respect of Gas Stoves, the same brand name can be used by another company for a different commodity like television. We also note that Tribunal during the relevant period held that such use of brand name for different goods is permissible under the law. One such decision of the Tribunal was upheld by the Hon'ble Supreme Court reported as CCE, Ahmedabad v. Viks....