2005 (12) TMI 127

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..... Member (T)]. - Heard both sides. This is a case where two units belonging to two brothers have used the same unregistered brand name and have independently claimed small scale exemption. The learned Advocate for the respondents relies on the Board's Circular 52/52/94-CX. dated 1-9-1994 and states that when the brand name is not owned by any particular person, another person using the same is entit .....

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..... llowed small scale exemption. The learned Advocate for the respondents states that the demand is also hit by limitation since the Range Officer was common for both the units and hence was aware that both units are using the same brand name. The learned SDR counters this argument stating that there is a clear misdeclaration by the units in the classification list that they are not using the brand n .....

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