TaxTMI 
TaxTMI 
1997 (7) TMI 420
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....der Saroop, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (T)]. - The present appeal is filed against the orders passed by the Commissioner and adjudicating authority, wherein he denied the benefit of Notification 1/93 on the ground that the appellant is using the brand name of M/s. Katari Ceramic Industries. 2. Shri Rama Mohana Rao, the learned Consultant for the appell....
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....ve a unit of the benefit of the small scale exemption scheme. This applies not only to locks but to all other goods specified in Notification No. 1/93-C.E." 3. Relying on the above said para, it was contended that if a brand name is not owned by any person, the use thereof will not deprive an user of the benefit of the small scale exemption scheme and this was issued in connection with loc....
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....have considered the submissions of both the sides. The contention of the appellants is that by mere concidence they are using the name Katari and it is not the brand name of M/s. Katari Ceramic Industries. It was the contention of the appellants that M/s. Katari Ceramic Industries cannot be said to be the owner of the above brand name. We have examined this aspect which was canvassed before us. We....
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....their sister concern M/s. Katari Refractories for marketing their goods. Thus, it is clear that the appellant was using the brand name of M/s. Katari Ceramic Industries, as is evident from the above said statements and, therefore, the impugned order denying them the benefit of Notification 1/93, dated 28-2-1993 is legal and proper. Therefore, the contention of the appellants in this regard cannot ....