TaxTMI 
TaxTMI 
2004 (9) TMI 109
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....e read : "The exemption contained in this notification shall not apply to the specified goods, bearing a brand name or trade name (registered or not) of another person." 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, [x x x] such as 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 such name or mark with or without any indication of the identity of that person. 2. The specified goods referred to in Paragraph-4 have been set out in the annexur....
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....erson. There is no requirement for the owner of the trade mark using the name or mark with reference to any particular goods. The object of the exemption notification was neither to protect the owners of the trade mark/trade name nor the consumers from being misled. These are considerations which are relevant in cases relating to disputes arising out of infringement/passing off actions under the Trade Marks Act. The object of the Notification is clearly to grant benefits only to those industries which otherwise do not have the advantage of a brand name. The decisions cited by the Counsel appearing on behalf of the assessees relate to decisions involving Trade Mark disputes and are in the circumstances not apposite. 4. The basic rule in i....
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....lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction....." 5. In this case the exception carved out by Paragraph 4 is not a technicality but pertains to the parameters of the exemption itself. 6. The apprehension of the assessees that they may be denied the exemption merely because some other traders even in a remote area of the country had used the trade mark earlier is unfounded. The notification clearly indicates that the assessee will be debarred only if it uses on the goods in respect of which exemption is sought, the same/similar brand name with the intention of indicating a connection with the assessees' goods and such other person or uses the na....
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.... appeals are allowed. Inasmuch as the respondent-assessees claim that they have raised the issue of limitation of demands and since there was no finding on the issue of limitation by the Tribunal, these appeals are remanded back to the Tribunal for a decision on the issue of limitation. C.A. No. 950/2004 : Commissioner of Central Excise, Chandigarh-II v. M/s. Bhalla Enterprises : 9. This appeal is allowed on merits. However the matter is remanded back to the Tribunal on the question of limitation and also with regard to the claim of the assessee that it was also the registered owner of the brand name/trade mark in question for the relevant period. C.A. No. 1872/2004 & 1877/2004 : CCE v. M/s. Prakash Gramodyog Samiti & O....
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....t was barred by limitation. According to the appellant, the sole basis for the Tribunals's coming to the conclusion that the claim was barred by limitation was the fact that certain search and seizure had been made on 8-5-97 at which documents had been seized. It is submitted by the appellant that the Tribunal had failed to take into consideration that the investigation which was held on the basis of the documents seized were concluded in October, 1999. It is said that it is only thereafter that the suppression came to the knowledge of the Department and that the show cause notice was accordingly issued within a period of 6 months thereafter. 17. According to the learned Counsel appearing on behalf of the respondents, the documents on th....