2016 (8) TMI 934

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....<br>Central Excise<br>Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri R.K. Philips, Advocate for the appellant Shri R.K. Manjhi, DR for the respondent ORDER Per V. Padmanabhan The present appeal is directed against the order dated 14/07/2008 passed by the Commissioner (Delhi-I). The appellant is engaged in the manufacture of goods bearing the b....

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....sion in the case of Meghraj Biscuits Industries Ltd reported 2007 (210) ELT 161 (SC). 2. Heard Ld. Counsel, Shri R.K. Philips for the appellant as well as Ld. DR, Shri R.K. Manjhi for the respondent. 3. Ld. Counsel has submitted synopsis outlining the transfer of ownership of the brand name Blue Heaven in different periods of time. He has also submitted a copy of the legal proceedings with r....

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.... Shri Gurnam Singh, sole proprietor of M/s. G.C. Laboratories. This order of the Registrar of Trademarks is dated 22/12/2006. 5. Commissioner in the impugned order has taken the view that the brand name stands in the name of Shri Gurnam Singh, sole proprietor of M/s. G.C. Laboratories only w.e.f. 22/12/2006. Accordingly, he has denied the benefit of small scale exemption under notification No. ....

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....Meghraj Biscuits on 30/06/2000 even though the application was made on 30/09/1991. In the present case, which is totally different, we find that the brand name Blue Heaven is linked throughout with G.C. Laboratories and there is no doubt about it. There is no allegation whatsoever that the brand name belongs to some other person. The registration of the brand name was changed by the Registrar of T....