2017 (5) TMI 617

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....f the case are that the respondents are engaged in the manufacture of automobile parts (aluminium alloy wheels) for motor vehicles and motor cycles. The officers of the department visited the premises of the respondent on 30.3.2005 and found that the respondents were clearing the finished products under the brand name "RADO" which was already being used by other persons. The department entertained a view that the respondents, therefore, are not entitled to avail SSI exemption. Based on the evidence gathered by the department, such as the deposition of Proprietrix of the respondent firm Smt. R. Gowri and other evidences, a show cause notice was issued to the respondents demanding duty of Rs. 62,66,379/- and cess to the tune of Rs. 20,933/- o....

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....e been accepted by the Commissioner. He relied upon the statement given by the "Proprietrix Smt. R. Gowri "and submitted that she deposed that the brand name used by the respondent is "RADO". The learned AR also relied upon the records of the Trade Mark Registry, Mumbai which shows that the appellant had applied for registration of their trademark and the same was rejected saying that the trademark RADO has already been assigned to other manufacturers. That the Commissioner has failed to take note of these evidences and prayed that the impugned order may be set aside. 3. Against this, the learned counsel Shri Raghavendra submitted that the contention of the department is based on assumptions and presumptions. The respondents have not use....

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....luding the statement given by the Proprietrix Smt. R.Gowri and dropped the proceedings. The learned counsel has stressed the point that the respondents have never applied for the brand name "RADO" and had only applied for registration of the brand name "RADOJI". Unfortunately, due to lack of follow up on their part, the initial application to register the brand name "RADOJI" had been dismissed by the Trademark Registry, Mumbai. However, their further application has been admitted. He pleaded that the Commissioner having taken note of the correct facts and dropped the proceedings, the appeal may be dismissed. 4. We have heard both sides. The main contention argued on behalf of the department is that the brand name "RADOJI" is deceptively ....