1999 (11) TMI 585

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....Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the small scale exemption under Notification No. 1/93-C.E., dated 28-02-1993 when the respondents, M/s. Rajdhani Plywood Industries (P) Ltd., were clearing wood and articles of wood with the brand names - Vikas Brand, Oval Brand, Roman Brand and Bullet Brand, which earlier belonged to M/s. S.N.T. Plywood Industry (P) ....

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....msp;As the matter is old in which the classification list of the year 1994 is involved, we are proceeding to deal with the matter on merits after hearing Shri V.M. Udhoji, JDR. 4. We have gone through the facts on record. Shri V.M. Udhoji, JDR referred to the provisions of Indian Trade and Merchandise Act and submitted that the registered brand name could not be assigned to another person wi....