TMI Blog2003 (9) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... sing for consideration is whether the respondents are eligible for the benefit of Notification No. 1/93, dated 28-2-1993 as amended by Notification No. 16/97, dated 1-4-1997. Respondents are engaged in the manufacture of steel cupboards bearing brand names Nova and Leader, alleged to be the brand name of another manufacturer M/s. Noble Engineering Works. Commissioner (Appeals) while setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Noble Engineering Works. Other manufacturers, namely, M/S. MGM Industriess, Mepral, M/s. Lukas Furniture, Paipadu and M/s. Kohinoor Steel Furniture, Mepral are all using same brand name for similar goods manufactured by them. Relying on the decision of this Tribunal in J. Prasad Polymerse v. CCE, Meerut - 2003 (155) E.L.T. 486, Learned Counsel for the respondent contended that the Revenue has fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has proceeded against the respondent herein or other manufacturers who are using the brand name. In the absence of Revenue producing before us a certificate issued by the statutory authority in favour of M/s. Noble Engineering Works registering the words Nova and Leader as their brand name, it is not possible to assume that the respondent is guilty of manufacturing goods in the brand name belo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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