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2015 (8) TMI 785

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..... l [2003 (4) TMI 145 - CEGAT, NEW DELHI] has, as a matter of fact, found that the brand name (Sundar) used by the respondent was his own brand name and it was not the brand name of M/s. S.R. & S. as co .....

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..... me of M/s. S.R. S. as contended by the Revenue. It is pure finding of fact recorded by the Tribunal and therefore no interference is called for. The appeals are accordingly dismissed. - - Tax .....

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