TaxTMI 
TaxTMI 
1999 (4) TMI 258
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....ith a sticker bearing the trade names "Parkman-T" as also "Shree Laxmi". The appellants were using this trade mark from 1993. Another unit, namely Parker Polymer Industries, Palghar, was affixing similar goods manufactured by them with the trade name "Parkman PAL". In the belief that the present applicants were using a brand name of another person which activity would deny the benefit of the cited notification in terms of para 4 thereof; show cause notice dated 1-11-1994 was issued seeking to recover duty on such goods cleared without payment of duty. Thereafter four more show cause notices were issued covering different periods. The Assistant Commissioner confirmed the duties amounting to Rs. 9,05,490/- and also imposed a total penalty amo....
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....d., which had been in business for a period longer than the appellant's unit and had been using the trade mark "Parkman" in marking of its goods. Appellant's claim that some other units manufacturing similar product have also been using the mark "Parkman" on their product is also of no significance in the present case which need to be considered only with reference to the law applicable in the present case on the application of the undisputed reported facts." 3. The assessee then filed five appeals and the present stay applications seeking stay and waiver of the duty confirmed and penalty imposed. 4. We have heard Shri S.P. Sheth, advocate for the applicants and Shri V.K. Suman for the revenue. 5. Shri Sheth placed relianc....
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....le to advise us as to the rights of the applicants under that Act during the pendency of such application. 8. We have taken note of the learned advocate's submission that the prefixes and suffixes added to the phrase "Parkman" are material inputs and that the distinguishing phrases would not go to create an impression in the mind of the buyer about the connection of the other manufacturers with the goods manufactured by the present assessees. We have seen the impressions of the different trade marks or brand names put on record in the appeal memorandum. The assessee's brand name is oval in shape and part from the name shows two roll pipes. The comparative brand name used by M/s. Parkman Polymer Industries on the other hand is a perfec....