2017 (1) TMI 411

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....al, D.R. - for the respondent Per Dr. Satish Chandra: The present appeal is filed against the Order-in-Appeal No. 67-CE/DLH/08 dated 19.6.2008 passed by the Commissioner (Appeals), Delhi. 2. The brief facts of the case are that the appellant is a proprietary concern with Shri Anil Kumar Jain as proprietor; that he is also the Managing Director of M/s A.K. Engineering Industries (I) Pvt. L....

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....ing to Rs. 36,33,538/- along with interest and imposed equal penalty on the appellant. 3. ld. Advocate submits that name 'rollin' is only a household name and same cannot be treated as a brand name. Even if it is treated as a brand name, the same is not registered one. It is usable not only by A.K. Engineering Pvt. Ltd. but by other group concerns also. He relies on the decision of the Hon'ble ....

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....5) ELT 214 (SC); (ii) Tarai Food Ltd. Vs. CCE, Meerut-II - 2006 (198) ELT 323 (SC); (iii) CCE, Hyderabad Vs. Stangen Immuno Diagnostics - 2015 (318) ELT 585 (SC). 4. On the other hand, ld. AR for the department reiterates the findings of the Commissioner (Appeals). He relies on the following decisions: (i) CCE Vs. Sanghi Threads - 2015 (321) ELT 180 (SC); (ii) Kali Aerated Water Wor....

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....ication of the identity of that person." 6. From the above, it appears that the assessee has incurred heavy expenditure on the publicity by using the brand name of 'rollin'. The said brand name was used by different companies viz. appellant and M/s A.K. Engineering Pvt. Ltd. The benefit of SSI has already been availed by M/s A.K. Engineering Pvt. Ltd. when it is so then the benefit cannot be ex....