TaxTMI 
TaxTMI 
2026 (3) TMI 906
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.... Aksh Designs (hereinafter referred to as the "appellant") is a partnership firm and are manufacturers of readymade garments, having Central Excise Registration No. AALFA8977HEM001. The appellant had applied for SSI benefit as available under Notification No. 8/2003-C.E. dated 01.03.2003, as amended. 3. It was alleged by the Revenue that the appellant has contravened the provisions under the Central Excise Rules, 2002 by not fulfilling the duty liability on clearance of garments of 'branded' nature during the impugned period. 4. Accordingly, Show Cause Notice(s) were issued to the appellant proposing recovery of short-paid duty, along with interest and penalty. 4.1. The appellant informed that they had declared 'AKSH' as their own ....
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....cating authority has grossly erred in alleging that the assessee has the used the brand name of another person when the assessee are clearing goods under their own brand name "AKSH" and there is no evidence as such to prove that it is using the brand name of another person. As per Section 8 of the Trade and Merchandise Marks Act, 1958, a trade mark can be registered in respect of any or all the goods. It is, therefore, quite possible and permissible to have the same trade mark/brand name for different classes of goods owned by different persons. (ii) Also, there is no agreement between the appellant-firm and the company of any other countries to use the brand name "AKSH" and the appellant has neither paid nor agreed to pay any Roya....
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....son. (v) Further, if the Department wants to deny the exemption notification on the ground that the brand name or trade name is of other person, the Department must prove the case. The assessee cannot be asked to prove that the trade name doesn't belong to any other person. Thus if a brand name is registered for a particular product, other manufacturer can use it for another product. (vi) Also the allegation that the brand "AKSH" is a foreign brand is not maintainable when there is no evidence as such to prove the same. As per the definition, it is evident that registration of brand name or trade name is not relevant. Thus, SSI exemption cannot be denied on the basis of premises as mentioned by the ld. adjudicating aut....
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....Designs (the appellant herein) have cleared branded readymade garments for home consumption bearing the brand name of another person and thus no benefit of SSI exemption would be available to them. He referred to the observation made by the ld. adjudicating authority in the adjudication order that the label 'Aksh' is a worldwide reputed logo attached to a series of manufactured goods starting from uncompromised quality Soap of Canadian firm, well reputed quality controlled Chemicals of Switzerland company, Optic fibre of New Delhi, Leather of Surat, Textile of Delhi, Mumbai Ranchi Lucknow, Patna, etc. Accordingly, he prayed for upholding the impugned demands. 8. Heard the parties and considered their submissions. 9. After hear....
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....not using the brand name of a third-party. 13. Therefore, we do not find any merit in the impugned order and accordingly, the same is set aside. 14. In the result, the appeal is allowed, with consequential relief, if any. (Operative part of the order was pronounced in open court) ============= Document 1 1 ASSOCIATES wright & Design Attorneys 6A, Kiran Shankar Ray Road 2nd Floor, Kolkata-700 001 Phone : 30227873. 30227824 Fax 30227875 E-mail cjassociates ftvanl.her 1/s. Nach Design. Par NAwas. 10/5%, Alipore Park Place, Kolkata - 700 027. Dated 23. 05. 2006 Ref : Trade Nach Ways (Label) under Application No. 1450350 An claos - 25. Ene and please find the necessary paper/papeis as referred....