2013 (2) TMI 466

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..... Following the decision in case of RUKMANI PAKKWELL TRADERS (2004 (2) TMI 69 - SUPREME COURT OF INDIA)and MAHAAN DAIRIES (2004 (2) TMI 73 - SUPREME COURT OF INDIA) that it does not make any difference whether the goods on which the trade name is used are the same in respect of which the trade name is registered. Even if goods are different so long as the trade name of some other company is used, be .....

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..... ring the goods with brand name of "NIRLEP" and availing the benefit of Notification No. 8/99 dated 28.2.1999. A show-cause notice was issued to the respondent for denial of benefit of Notification No.8/99 on the ground that the respondent is manufacturing the goods bearing the brand name NIRLEP, which does not belong to them. The adjudicating authority dropped the proceedings and the Commissioner .....

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