TMI Blog2004 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... omply with the terms of the Notification. If on wordings of the Notification the benefit is not available then by stretching the words of the Notification or by adding words to the Notification benefit cannot be conferred - Decided partly in favour of Revenue. - 7473-7474 of 2001 - - - Dated:- 17-2-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - This appeal is against the judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such specified goods for the purpose of indicating or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person." 2.It is an admitted position that the Respondents are part of a group of Companies which are (a) M/s. Mahaan Foods Ltd. (b) M/s. Mahaan Proteins Ltd. and (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents sell pickle in pouches using only the name of their own company they would not be disentitled from claiming the benefit of the Notification. We see no reason to take a different view on this aspect. 5.However the respondents also sell pickle with the name "Mahaan" written in exactly the same style as a registered trade mark of other Company. The question would be whether by adding the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 7.Such a view has been taken by the Tribunal in the case of Festo Controls (P) Ltd. v. CCE, Bangalore [1994 (72) E.L.T. 919]. We approve that decision. 8.It is settled law that in order to claim benefit of a Notification a party must strictly comply with the terms of the Notification. If on wordings of the Notification the benefit is not available then by stretching the words of the Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
