2016 (8) TMI 33

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.... been filed by the Revenue and one by M/s. Bonne Care  Pvt. Ltd.  (appellant-assessee).  The dispute is about the use of the brand name "BONNE" and availment of the benefit of small scale industries exemption for different periods. 2.  In the original proceedings before the Additional Commissioner, culminating into the order dated 30.11.05, the dispute was regarding the use of brand name BONNE.  During the period 1.3.2000 to 31.01.2005, the allegation was that the appellant assessee manufactured and cleared their products namely, Baby  feeders,  sippers and nipples  etc. falling under Chapter heading 3926.90 with the BONNE brand name.  It was alleged that the assessee was not the owner of the ....

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....re Pvt. Ltd. ( the present appellant assessee) got the brand name assigned to them in 1990 and made an application before the Registrar of Trade Marks for registration on 19.10.1990.  However, this application got misplaced due to relocation of  office of Registrar of Trade Marks necessitating  them to submit a fresh application dated 27.4.2004 which was associated with their original application.   The Registrar finally registered the brand name BONNE  in their favour with effect from 27.4.2004.    Accordingly, he argued  that they had the  legal right to use the trade mark from 1990 onwards and hence were  eligible for SSI  benefit under various notifications from 1990. 5....

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....ontinued by the other branch  of the family in different  territories by forming another company under the name and style of Bonny Baby Care Pvt.  Ltd.   We find that a similar dispute had arisen with reference to the use of the same brand name by M/s. Bonny Baby Care Pvt. Ltd. also.  This dispute  has been settled by the Tribunal vide order reported as [2014 (302) ELT 454 (Tri-Del)] in which they were allowed to use the brand name in the territories assigned to them.   It is also useful to refer to decision of the Hon'ble Delhi High Court dated 18.12.91 which considered the dispute regarding the use of brand name by the two  branches of the family and decided that they will be entitled to u....