COMMISSIONER OF CENTRAL EXCISE CHANDIGARH Vs. MAHAAN DAIRIES

JUDGEMENT

(1.) This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 30/4/2001. The question before the Tribunal was whether the respondents are entitled to exemption of Notification No. 8/98-CE dated 2/6/1998. Under this notification certain goods were exempted from payment of excise duty. However, the exemption was not available if the goods bore a brand name or trade name (whether registered or not) of another person. Explanation to the notification defines the brand name as follows:

(2.) It is an admitted position that the respondents are part of a group of companies which are: (a) M/s Mahaan Foods Ltd. , (b) M/s Mahaan Proteins Ltd. , and (c) M/s Mahaan Dairies Ltd. Of course it is claimed that they are all independent companies having different Board of Directors and different shareholders. That may be, but the question is whether or not the respondents have used the brand name or trade name of some other company.

(3.) It is admitted that the word "mahaan" written in a distinctive style is a registered trade mark of M/s Mahaan Foods Ltd. The respondents manufacture pickle which is sold in packs bearing the name of "mahaan" in exactly the same style as the registered trade mark of the other company. However, the words "taste Maker" are added. The respondents also sell pickle in pouches wherein only the name of their own company, namely, M/s Mahaan Dairies Ltd. is printed.