TaxTMI 
TaxTMI 
2019 (10) TMI 532
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....ere using the manufactured goods as packing material for selling milk. The Respondents availed the benefit of SSI exemption Notification No.8/2003-CE, dt.01.03.2003 as amended. Alleging that since the packing material bears the brand name or trade name of another person, hence, not eligible to the benefit of exemption Notification No.8/2003-CE, dt.01.03.2003, the demand notice was issued for recovery of duty amounting to Rs. 31,90,193/- for the period 2005-2006 and 2006-2007with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the Respondents filed an appeal before the learned Commissioner (Appeals), who in turn, upheld the order of the Adjudicating authority and rejected their appeal. Hence, the present appeal. 3. The learned A.R. for the Revenue reiterating the grounds of appeal, has submitted that the learned Commissioner (Appeals) has erred in setting aside the demand for the extended period, observing that the ratio laid down by the Hon'ble Supreme Court in the case of Kohinoor Elastic Pvt. Ltd. Ltd Vs CCE Indore - 2005 (180) ELT 3 (SC) was available both to the Department as well as to the Respondent. Th....
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....Their Lordships, after analysing the issue and distinguishing the judgment of Kohinoor Elastic Pvt. Ltd case, observed as follows:- "17. The very definition of "brand name", which has been referred to hereinabove, has come up for consideration in several judgments of this Court. In C.C.E. v. Stangen Immuno Diagnostics, (2015) 11 SCC 761 at 763 = 2015 (318) E.L.T. 585 (S.C.), this Court, in Paragraph 3, set out the definition of brand name, which is the same as the definition in the present case. This Court then went on to hold : "12. The central idea contained in the aforesaid definition is that the mark is used with the purpose to show connection of the said goods with some person who is using the name or mark. Therefore, in order to qualify as "brand name" or "trade name" it has to be established that such a mark, symbol, design or name, etc. has acquired the reputation of the nature that one is able to associate the said mark, etc. with the manufacturer. We are supported in this view by series of judgments of this Court in Tarai Food Ltd. v. C.C.E. [Tarai Food Ltd. v. C.C.E., (2007) 12 SCC 721] the expression "brand name" was explained in the following terms : (SCC p. 723,....
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....y such connection, it would be entitled to the benefit of exemption. (2) The assessee would also be entitled to the benefit of exemption if the brand name belongs to the assessee himself although someone else may be equally entitled to such name." To similar effect is the judgment of this Court in C.C.E. v. Sanghi Threads, (2015) 14 SCC 701 at 702 = 2015 (321) E.L.T. 180 (S.C.), wherein it was held that : "3. Challenging the order of CESTAT, the present appeal is preferred. We find from the narration of the aforesaid facts that it is held that the monogram used by the respondent is nothing but its own house-mark and is used for identification of the Group and not a brand name for the identification of the product. What is emphasised is that the monogram does not belong to any third party but that belongs to the Sanghi Group and is therefore, in-house monogram. On these facts, we are of the opinion that the case is squarely covered by the judgment of this Court in C.C.E. v. Stangen Immuno Diagnostics [(2015) 11 SCC 761 : 2015 (318) E.L.T. 585] decided on 19-3-2015." 18. It is obvious that, on the facts of these cases, what is in fact affixed to the jute bags is the name ....
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.... nothing contained in this paragraph shall be applicable to the specified goods which are component parts of any machinery or equipment or appliances and cleared from a factory for use as original equipment in the manufacture of the said machinery or equipment or appliances and the procedure set out in Chapter X of the said Rules is followed : Explanation IX. - 'Brand name or trade name' shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark [Code number, design number, drawing number, symbol, monogram, label], signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person." 21. The judgment of this Court turned on the fact that the exemption contained in the notification shall not apply to specific goods which bear a brand name of another person. It may first be noticed that there was no argument that the particular brand name concerned, on the facts of that case, could not be said to be a "br....