2008 (3) TMI 559

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....Jain, Advocate with Vishal Agarwal, C.A., for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 60,25,468/- confirmed against M/s. DAV Electronics & Electricals Pvt. Ltd. (hereinafter referred to as "DEEPL") together with a penalty of equal amoun....

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....re it cannot be held that the department has made out a case that the brand name exclusively belongs to DAV Industry is prima facie not tenable, in view of the fact that the application for registration was not by M/s. DEEPL but by Shri A.K. Agrawal, in his capacity as proprietor, and further the submission that the logo with artistic design belonging to and registered in the name of DAV Industrie....