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    <title>2014 (1) TMI 116 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of small scale notification benefit due to the use of the brand name &#039;SKN&#039; belonging to another entity. The appellant was held entitled to use the brand name for different goods, supported by previous Tribunal decisions. The invocation of the extended period of limitation for raising demand was contested, with the Tribunal emphasizing permissible use of the trademark for different goods without mala fide intention. The penalty imposed was revoked due to the absence of mala fide intention, and the matter was remanded for quantification of the demand within the limitation period.</description>
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    <pubDate>Fri, 03 May 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 116 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241891</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of small scale notification benefit due to the use of the brand name &#039;SKN&#039; belonging to another entity. The appellant was held entitled to use the brand name for different goods, supported by previous Tribunal decisions. The invocation of the extended period of limitation for raising demand was contested, with the Tribunal emphasizing permissible use of the trademark for different goods without mala fide intention. The penalty imposed was revoked due to the absence of mala fide intention, and the matter was remanded for quantification of the demand within the limitation period.</description>
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