TaxTMI 
TaxTMI 
1998 (11) TMI 396
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....Appellant. Shri Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal after waiving deposits. 2. Appellant in E/3234 manufacture PVC pipes and appellant in E/3237 manufacture different class of electric fuse as parts and others are partners of these two firms. Each of them fixes on the products the brand name "Ashok India" in a ch....
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....prior to the period for which notice was issued. 3. The Commissioner in his order has not even considered any of these contentions or referred to them. The order that he has passed discussed of notices issued not only to these appellants but five others and it would appear that these submissions had escaped his attention. 3. These appeals have come to us after the matter was remanded t....
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....re of the relation between the goods and the brand name owner. 5. Section 8 of the Trade and Merchandise Marks Act, 1958 incorporates the principle that same trade mark may be used by different persons for different goods. Sub-section (1) provides that a trade mark may be registered in respect of any or all of the goods comprising a particular class of goods. It is therefore, perfectly possi....