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Kay Aar Biscuits (P) Ltd.was | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Party No.1.Under the Agreement | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
it was declared that M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was the owner of the registered trade mark "Meghraj".Under the Agreement | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
it was stated that M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was using the aforestated trade mark "Meghraj" for the manufacture of biscuits | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Under the Agreement there was a recital under which it was stated that M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Rich Food Products (P | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.had put up a Unit for manufacture of wafers in Noida which it sought to manufacture under the brand name "Meghraj".Under | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
the said Agreement M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.gave permission to M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Rich Food Products Pvt | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.to use its trade mark for the manufacture of wafers alone | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The said agreement was valid for three years commencing from 22.11.1989 | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
At this stage,it may be noted that the appellants herein claim to have started manufacture of biscuits in 1991.The biscuits were sold in wrapper mentioning the name of the appellants,"M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Meghraj Biscuits Industries Ltd." or "Meghraj".The Appellants claimed that it has been using the wrapper since beginning and since 1991 the use of the trade name or brand name "Meghraj" has never been challenged | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The Assistant Commissioner,Ghaziabad,examined the printed wrappers | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
He came to the conclusion vide his orders that the trade name "Meghraj" was in the form of a logo printed on the wrapper of the biscuits and,therefore,the appellants were not entitled to the benefit of Notification No.1/93-CE dated 28.2.93 as amended by Notification No.59/94 dated 1.3.94.Consequently,the Adjudicating Authority called upon the appellants to pay differential duty for the period April 1994 to June 1994 amounting to Rs.3,74,948 plus short paid duty for the period April 1995 to May 1995 amounting to Rs.92,992 | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Aggrieved by the decision of the Adjudicating Authority,the assessee preferred appeals to the Commissioner (A).The said appeals were rejected on the ground that the appellants were using the brand name "Meghraj" of another manufacturer M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.on their products (biscuits) and,therefore,they were not entitled to the benefit of exemption under Notification No.1/93-CE,as amended | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was held that the word "Meghraj" was printed on all the printed wrappers and,therefore,it was wrong to say that the appellants were not using the brand name "Meghraj" on its products | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
In this connection,reliance was placed by the Commissioner (A) on the said Agreement dated 22.11.89.Before the Commissioner (A) the appellants herein contended that they had used the name "M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Meghraj Biscuits Industries Ltd." on the wrapper and not on the product | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
and,therefore,they were entitled to exemption | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
This argument was rejected by the Commissioner (A) saying that the appellants were using the brand name "Meghraj" on their products | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
According to the Commissioner (A),the appellants used the trade name "Meghraj" in the form of a logo which was printed on the wrapper | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Before the Commissioner (A),it was argued in the alternative that the logo belonged to M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
that the same was registered SSI Unit; that M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was lying closed since 1.3.93 and,therefore,the appellants have been using that logo of M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.who was eligible for exemption under Notification No.1/93-CE,as amended | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
This contention was rejected by the Commissioner (A) on the ground that under the Notification No.1/93-CE,as amended,exemption was not available to the specified goods bearing brand name or trade name (registered or not) of another person | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Since,the appellants herein had used the trade name "Meghraj" on their products which trade name was owned by M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.the appellants were not entitled to the benefit of exemption under Notification No.1/93-CE,as amended | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Accordingly,the Commissioner (A) dismissed the appeals | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The orders of the Commissioner (A) have been confirmed by Order dated 11.4.2000 passed by CEGAT | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Hence,these civil appeals | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
To complete the chronology of events,it may be pointed out that after the impugned decision of the Tribunal dated 11.4.2000,the appellants herein moved an Application for Rectification on 12.5.2000 (ROM No.72/2000).In that application it was urged on behalf of the appellants herein that the said brand name "Meghraj" did not belong to M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.; that the Department has failed to discharge its burden to prove that the trade name "Meghraj" belonged to M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.; that a mere Agreement between M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.and M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Rich Food Products (P) Ltd.would not be sufficient to prove that M/s | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was the lawful owner of the brand name | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Meghraj".In the Rectification Application | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
it was further pointed out that in fact the appellants had applied for ownership of the brand name "Meghraj" vide application dated 30.9.91 to the Registrar,Trade Marks under the Trade Marks Act and that the said application for registration was pending before the competent authority and since the above arguments were not recorded in the impugned Order of the CEGAT dated 11.4.2000 the same warranted rectification | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
By Order dated 8.12.2000,CEGAT rejected the above Rectification Application made by the Appellants | Facts | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
One more fact needs to be mentioned that on 30.6.2000 the Registrar of Trade Marks appears to have issued Registration Certificate on 30.6.2000 registering the trade mark "Meghraj" in favour of the appellants with effect form 30.9.91.It appears that issuance of this certificate was mentioned before the CEGAT which rejected the Rectification Application on 8.12.2000 | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Notification No.1/93-CE dated 28.2.93 was issued to help the SSI Units to survive in the market dominated by brand name/trade name | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The object of the Notification,therefore,was to help the SSI Units and thereby increased industrial production | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Under para '4' of the said Notification,the benefit of exemption was not available for excisable goods bearing brand name or trade name (registered or not) of another person | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Explanation IX defined the word "brand name" or "trade name".The same is quoted hereinbelow | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
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,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 using such name or mark with or without any indication of the identity of that person | Statute | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Notification No.1/93-CE dated 28.2.1993 was subsequently amended by Notification No.59/94 dated 1.3.94.Para '7' of Notification No.1/93-CE as amended read as under: "Para-7 The exemption contained in this Notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person,who is not eligible for the grant of exemption under this Notification | Statute | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
In the present case,as stated above M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd entered into an agreement on 22.11.89 with M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Rich Food Products (P) Ltd | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Under that Agreement the Director of M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.declared that his company was the owner of the registered trade mark "Meghraj".The name of that Director is Madan Verma | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
He is the Director of the appellants (company) also | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Further there is no evidence to show as to whether M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was an "eligible manufacturer | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
This aspect is important since one of the arguments advanced by the appellants herein before the Commissioner (A) was that the trade mark belonged to M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.,which was registered SSI Unit lying closed since 1.3.1993 | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
No explanation has been given as to why Madan Verma has not been examined by the appellants | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
He has not been examined even on the question of alleged transfer of the trade mark in favour of the appellants | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
In the circumstances,we do not find any merit in this appeal | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
On behalf of the appellants it has been vehemently argued that M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.was never the registered owner of the trade mark "Meghraj".It was urged that merely because an Agreement stood entered into on 22.11.89 between M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.,the Department had erred in alleging that the trade mark belonged to M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was urged that M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.had never got the trade mark registered under the Trade Marks Act | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was urged that a false declaration was made by M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.under the above Agreement on 22.11.89 | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was urged that a mere agreement between two parties cannot constitute ownership of the trade mark in favour of M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was urged that in any event M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.had stopped its production in 1993; that the company had become defunct; that the appellants herein had applied to the Registrar of Trade Marks for registration of the mark "Meghraj" and vide registration certificate dated 30.6.2000 the Registrar has recognized the appellants as owner of the trade mark with effect from 30.9.91.In the circumstances,the appellants submitted that the demand for differential duty was unwarranted | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
We do not find any merit in the above arguments | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
In the case of Pahwa Chemicals Pvt | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.v | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Commissioner of Central Excise,Delhi 2005 (189 | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
ELT 257 2005 Indlaw SC 799(SC | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
this Court has held that the object of the exemption Notification was neither to protect the owners of the trade mark nor the consumers from being misled | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
These are considerations which are relevant in disputes arising out of infringement/passing of actions under the Trade Marks Act | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The object of the Notification is to grant benefits only to those industries which otherwise do not have the advantage of a brand name | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Applying the ratio of the above judgment to the present case,it is clear that grant of registration certificate under the Trade Marks Act will not automatically provide benefit of exemption to the SSI Unit | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
In the case of Commissioner of Central Excise,Chandigarh v | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Bhalla Enterprises 2004 | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
ELT 225 2004 Indlaw SC 996(SC),this Court held that the assessee will not be entitled to the benefit of exemption if it uses on goods in question,same/similar brand name with intention of indicating a connection with the goods of the assessee and such other person or uses the name in such manner that it would indicate such connection | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
It was further held that the burden is on the assessee to satisfy the Adjudicating Authority that there was no such intention | Precedent | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Applying the above test to the facts of the present case,Madan Verma is a common Director in the two companies | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
He has filed an affidavit enclosing the registration certificate dated 30.6.2000 | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
However,in that Affidavit he has not stated as to on what basis,in the Agreement of 23.11.89 signed by him,he had declared that M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.is the owner of the registered trade mark "Meghraj".There is no deed of assignment from M/s | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Kay Aar Biscuits (P) Ltd.in favour of the appellants herein | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
The Department has rightly placed reliance on the Agreement of 23.11.89.In the circumstances,the burden was on the assessee (appellants herein) to satisfy the Adjudicating Authority that there was no intention of indicating a connection with the goods of the assessee and such other person | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Before us it has been urged that M/s | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Ltd.is non-functional since 1.3.93 and,therefore,in any event appellants were entitled to use the trade mark "Meghraj | Argument | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
This argument is based on the concept of abandonment | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
We do not find any merit in this argument | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
Discontinuation of business in respect of a product does not necessarily amount to abandonment | Ratio of the decision | Analyze the sentence and predict in which semantic role does this come under in Indian legal context |
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