1995 (11) TMI 462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he allegation and findings were that appellants had cleared goods affixing the brand name/trade name of M/s. Medopharam, Madras 6 and hence became ineligible to avail the benefit under Notification 1/93, dated 28-2-1993. Following the decision, was the confirmation of a demand of Rs. 5,33,618.97 in terms of Section 11A of Central Excises & Salt Act, 1944 against the appellants. 2. In the grounds of appeal it is contended that -  (a) the products bear the brand name/trade mark of the appellants, that they are marketed by M/s. Medopharm, Madras, that the marketing concern uses/affixes their monogram along with their name & address, that the facts have not been properly appreciated by lower authority.  (b) tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ive. (i) that the lower authority quoted certain paras of Tribunal decision without considering its relevancy. 2.2 Ms. V. Hema, Advocate represented the appellants during the personal hearing on 17-10-1995. She stated that only the marketing firm's name and address are mentioned, whereas the manufacturer's own brand name is boldly printed in the container/carton. She was requested to cite some authorities regarding the scope of brand name, in particular whether printing of the name and address of the marketing firm can be construed as affixing the brand name of another person. 2.3 In furtherance to personal hearing a copy of letter C.No. IV/16/619/92VC, dated 3-5-1994 of Assistant Collector of Central Excise, Madras ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat this mark indicates a connection in the course of trade between such specified goods and M/s. Synthiko formulation Pvt. Ltd. Para 7 of the notification would therefore stand in the way of extension of the benefit of the notification for such goods." It is also further noticed from the material placed on record by the Collector of Central Excise, Jaipur in his order-in-review No. 20-C.E./89 that M/s. Synthiko Formulations Pvt. Ltd., though a trading concern, having the trade name/brand name as `Synthiko' has sister concerns namely (1) M/s. Synthiko Industries and (2) M/s. Synthiko Organic Pvt. Ltd., Falna who are both manufacturers of P or P medicines and using the same trade name/brand name `Synthiko'. It is thus seen that the trade ....