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2013 (11) TMI 1419 - AT - Central ExciseBenefit of Small Scale Exemption in terms of Notification No.8/01 - Using of brand name of another person – Held that:- The appellants were also manufacturing the identical goods i.e. centrifugal pumps, which was being manufactured by M/s. Kalsi Engineeers in the brand name of ‘Prince’ cannot be held to be a reflecting upon their bonafide intention – Assessee being in the same business is expected to know about the ownership of the brand name, which they are putting on the goods manufactured by them - there is intention on the part of the appellants to use the brand name ‘Prince’ which belonged to M/s. Kalsi Engineeers – Decided against Assessee
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