2008 (10) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the stay petition. 2.1 The applicant is a proprietary concerned with Shri Anil Kumar Jain as proprietor; that he is also the Managing Director of M/s. A.K. Engineering Industries (I) Pvt. Ltd. with his wife as other director; and that he is director of Rolling Industries (P) Ltd. with his wife and his dau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned Advocate submits that name 'rollin' is only a household name and same cannot be treated as a brand name. Even if it is treated as a brand name, the same is not registered one. It is useable not only by A.K. Engineering Pvt. Ltd. but by other group concerns also. He relies on the decision of the Hon'ble Supreme Court in the case of C.C.E., Chandigarh-II v. Bhalla Enterprises - 2004 (173) E.L.T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emption Notification No. 8/2000; the evidence indicates that the brand name is owned by Rolling Industries Pvt. Ltd. and the present applicant has used the brand name of the other company for clearing the goods manufactured by them and not eligible for exemption. 6. Learned Advocate alternatively submits that the demand is also substantially inflated and according to him, the amount should b....