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    <title>2008 (5) TMI 498 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the lower authorities&#039; decisions in a case involving a claim for small scale exemption under Notification No. 8/2003 for manufacturing industrial valves bearing the brand name &quot;VIPUL,&quot; which belonged to another entity. The appellants admitted to using the brand name from the registered trademark owner and agreed to pay the duty. The Tribunal rejected the argument that &quot;VIPUL&quot; was a house name, confirming the duty and interest while reducing the penalty and redemption fine imposed by the appellate authority. The appeal was dismissed, affirming the duty, interest, penalty, and redemption fine.</description>
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    <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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      <title>2008 (5) TMI 498 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=123580</link>
      <description>The Tribunal upheld the lower authorities&#039; decisions in a case involving a claim for small scale exemption under Notification No. 8/2003 for manufacturing industrial valves bearing the brand name &quot;VIPUL,&quot; which belonged to another entity. The appellants admitted to using the brand name from the registered trademark owner and agreed to pay the duty. The Tribunal rejected the argument that &quot;VIPUL&quot; was a house name, confirming the duty and interest while reducing the penalty and redemption fine imposed by the appellate authority. The appeal was dismissed, affirming the duty, interest, penalty, and redemption fine.</description>
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      <pubDate>Tue, 27 May 2008 00:00:00 +0530</pubDate>
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