TMI Blog2012 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... I 64 - SUPREME COURT OF INDIA] if the goods are manufactured with the brand name which resembles to the brand name registered with the other person, the manufacturer is not entitled for the benefit of the Small Scale Exemption Notification Admittedly, the brand name PYRO ELECTRIC is registered with M/s. Pyro Electric Instruments Goa Pvt. Ltd. and the applicants are manufacturing goods with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the brand name PYRO ELECTRIC INSTRUMENTS which belongs to M/s. Pyro Electric Instruments Goa Pvt. Ltd. and wrongly availed the benefit of Small Scale Exemption Notification. 3. The applicants submitted that the applicants were manufacturing the goods with the brand name PYRO ELECTRIC INSTRUMENTS since October 1991. 4. The Goa unit started manufacturing the same goods in June 1992. The brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants were clearing the goods to the original equipment manufacturers, hence the applicants are entitled for the benefit of the Small Scale Exemption Notification. 6. The Revenue submitted that Shri Shyam Sadanand Bichu, General Manager of the Goa unit is also the General Manager of the Mumbai unit, as admitted in his statement. The applicants were manufacturing goods with the brand name wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name is registered in the name of their own other unit. 7. We find that as per the provisions of Small Scale Exemption Notification No.8/2003-CE, the manufacturer is not entitled for the benefit of the Notification in case the goods are manufactured with the brand name of other person. Admittedly, the brand name PYRO ELECTRIC is registered with M/s. Pyro Electric Instruments Goa Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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