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Excise Duty

If marks are not affixed on goods then it cannot be said that brand-name has been affixed

Case Law Details

TaxGuru Citation
2015 taxguru.in 1216
Case Name
The Commissioner, Customs & Central Excise Vs M/s. Voltarc India (P) Ltd. (Andhra Pradesh High Court)
Date of Judgement/Order
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Tribunal also found that Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product. The argument of the respondent that even in the classification list they were mentioning the same and the Voltarc was not a brand but a trade-mark was accepted. The Tribunal also came to the conclusion that the symbols that are used by both the companies are different and distinct in character. While the appellants used the symbol V with a dot with India written below the V in case of M/s.Voltarc Electrodes Private Limited, between two Vs, there is electricity sign below with the name Voltarc. It was also found that there was no mark on the product as such.

In the above factual background and in the absence of anything contrary brought before this Court, more particularly raising a specific ground of perversity of finding of fact, we do not find any infirmity in the order of the Tribunal much less any substantial question of law in this appeal. Even assuming for the sake of argument that there is a possibility of taking a different view on merits in view of the categorical finding arrived at in the Common Order-in-Original that the show cause notice came to be issued beyond the period of limitation, and as the same is not being challenged before us, this appeal cannot succeed.

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