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2018 (4) TMI 1087 - CESTAT CHANDIGARHSSI Exemption - use of brand name - allegation in the show cause notice is that the brand name “RIAT” was registered in the name M/s. Riat Machine Tools, which was a family concern - Held that: - In terms of the family settlement deed, M/s. Riat Machine Tools relinquished their right to use the said trade mark on Centreless Grinding Machines and Surface Grinding Machines, if manufactured by them - main ground of the department is that the above family settlement deed was not mentioned in show cause notice nor mentioned during three statements of the proprietor of the respondent but was produced afterwards before the adjudicating authority as well as first appellate authority. As rightly held by the Commissioner (Appeals), the terms of the family agreement have clearly ruled out any scope of indicating a connection between the goods manufactured by the respondents bearing the Brand Name “RIAT” and M/s. Riat Machne Tools, who were also be user of the same Brand Name but on different goods. Appeal dismissed - decided against Revenue.
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