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2014 (7) TMI 106 - CESTAT NEW DELHISSI Exemption - Brand name - Manufacture in other person's name - bonafide mistake - Held that:- Appellants are not disputing the fact that ‘Prince’ is belonging to M/s. Kalsi Engineeers and was registered in their name. Further the fact 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 reflecting upon their bona fide intention. - Appellant 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. As such, we are of the view that there is intention on the part of the appellants to use the brand name ‘Prince’ which belonged to M/s. Kalsi Engineeers. Decision relied upon by the assessee in the case of Bhalla Enterprises [2004 (9) TMI 109 - SUPREME COURT OF INDIA] or in the case of Vetcare Organics P. Ltd [2004 (9) TMI 164 - CESTAT, BANGALORE] distinguished - decided against assessee.
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