2016 (2) TMI 150

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....ed in the manufacture of valves and cocks. They were not holding Central Excise registration as their clearances were within the limit of small scale industrial exemption. Shri Ashwini Sharma who was Managing Director in APSL was also the Proprietor of M/s Newman Valves Industries [hereinafter referred to as NVI] and Ambika Newman Valves Industries [hereinafter referred to as ANVI] which were both trading concerns. A show cause notice was issued alleging that APSL was clearing the goods bearing brand name 'Newman' belonging to other person viz. Newman Valve Industries [NVI] who has applied for registration of the brand name 'Newman'. That therefore APSL has wrongly availed the benefit of SSI exemption under Notification No. ....

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.... into existence on 22/04/1996 of which Shri Ashwini Sharma is Director. The company remained as a dormant company without carrying out any business till June 2002. The appellants produced the certificate of a Chartered Accountant to substantiate this contention. On 07/5/2003 NVPL filed application for registration of their brand name 'Newman'. The Counsel urged that the brand name 'Newman' does not belong to NVI and the allegation in the show cause notice that APSL used the brand name 'Newman' belonging to NVI is unsustainable. 3. Refuting the above contentions the learned Jt. CDR Shri Nanthuck referred to the statement made by Shri Ashwini Sharma and contended that Shri Ashwini Sharma had stated that APSL was aff....

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....#39; does not belong to them. According to the appellants another company, viz. NVPL had applied in 2003 to obtain registration of brand name 'Newman'. The disputed period is 1999-2000 to 2001-2002. The letter dated 07/5/2003 shows that NVPL had made application before the Trade and Merchandise Authorities, Mumbai, through a Trademark agency to get registration of the trademark. The same was advertised in the Trademark Journal on 25/08/2003. Revenue also places reliance on these very same documents and contends that the letter and advertisement bears the signature of Shri Ashwini Sharma and therefore, it would prove that the brand name 'Newman' belongs to NVI. On examining these documents we do not find any substance in the ....