https://www.taxtmi.com/caselaws?id=100398 The Tribunal held that the Appellant was not entitled to exemption under Notification No. 175/86-CE due to the use of the brand name "LMS," ruling that even an abbreviated form could constitute a brand name. It confirmed the related person status between M/s. L.M.S. Tool Room and M/s. L.M.S. Marketing Pvt. Ltd., upholding the duty demand. The matter of duty on Dyes was remanded for further review, with a penalty imposed for goods cleared with an ineligible brand name, albeit reduced due to the acceptance of the plea regarding the "SHAH TRUMPELT" brand name. en-us Fri, 24 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100398 The Tribunal held that the Appellant was not entitled to exemption under Notification No. 175/86-CE due to the use of the brand name "LMS," ruling that even an abbreviated form could constitute a brand name. It confirmed the related person status between M/s. L.M.S. Tool Room and M/s. L.M.S. Marketing Pvt. Ltd., upholding the duty demand. The matter of duty on Dyes was remanded for further review, with a penalty imposed for goods cleared with an ineligible brand name, albeit reduced due to the acceptance of the plea regarding the "SHAH TRUMPELT" brand name. Case-Laws Central Excise Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100398