TMI Blog2016 (11) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principles of law laid down by the Apex Court in the above said judgement, the matter is remanded back to the adjudicating authority to re-examine the issue afresh, since the impugned order was passed in the year 2004 and the Apex Court judgement came up on 13.05.2015. In between, 11 years have been passed and the right title and ownership of the trade mark has been settled by the Apex Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion benefit under Notification No. 1/93-CE dated 01.03.1993, No. 59/1994-CE dated 01.03.1994 and 8/2001-CE dated 01.03.2001 is not admissible to it placing judgement of the Apex Court in the case of Kali Aerated Water Works Vs. CCE, Madurai - 2015 (320) ELT 692 (S.C.), he explains that M/s. Kali Aerated Water Works was started by a HUF in the name of Kalimark Aerated Water Works , M/s. Shri P.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50% of the current excise duty demand as well as to furnish security for the balance demand to the satisfaction of the authority. But, Revenue could not inform whether appeals have been disposed of. 3. The ownership of the trade mark has been settled by the Apex Court as stated above in the case of M/s. Kali Aerated Water Works. 4. Keeping in view of the principles of law laid down by the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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