2017 (7) TMI 441

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....ivasan, Adv. for the respondent ORDER Per Bench The respondents are manufacturers of Patent or Proprietary (P or P in short) medicaments and are availing SSI benefit under Notification No. 01/93 dated 01.03.1993. A Show cause notice was issued alleging that they are affixing the brand name or trade name of another person and not eligible for the SSI exemption. It was alleged that they are....

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....xemption. He argued that the authorities below have wrongly applied the judgment in the case of M/s.Astra Pharmaceuticals vs. CCE, Chandigarh - 1995 (75) ELT 214 (S.C); and that in the case of CCE, Trichy Vs. Grasim Industries Ltd., - 2005 (183) ELT 123 (S.C), the Hon'ble Apex Court has distinguished the judgment rendered in M/s. Astra Pharmaceuticals (supra). 3. On behalf of the respondents, t....

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....esent case. He pressed upon the point that the department having not alleged or established that the brand name /trade name belong to Micro Labs, the demand is unsustainable. 4. We have heard the submissions of both sides. 5. On perusal of the SCN, the arguments put forward by the Ld. Counsel for the respondents that there is no allegation in the SCN that the emblem wave linesbelongs to Micr....

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.... is made between a house mark and a product mark. The former is used on all the products of the manufacturer. It is usually a device in the form of an emblem, word or both. For each product a separate mark known as a product mark or a brand name is used which is invariably a word or a combination of a word and letter or numeral by which the product is identified and asked for. In respect of all pr....