2002 (6) TMI 310

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....ant. Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellants are manufacturers of Voltmeter and Ampere Meters and they were availing of Small-scale Exemption under Notification No. 1/93. A condition of that exemption is that the exemption is not available if the goods are produced under the brand name of another person. 2. A show cause noti....

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....vidence for the same was a statement given by the appellant-manufacturer himself during investigation. 4. The submission made on behalf of the appellant in the present appeal is that except for "UJALA" all other names are not brand names at all. They were merely marking the goods with those words for the convenience of identifying the goods traderwise and that those markings were not brand....

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....810/- as against the total demand of over Rs. 2.5 lakhs. 6. It is necessary for the purpose of the notification that the brand name should be used by some person resulting in the establishment of a connection in trade between the person using such brand name and the goods. In the present case, the alleged brand name owners, except for M/s. Gupta Traders to whom "Ujala" belonged, all others....