2010 (12) TMI 404

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....hri S.J. Vyas, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Revenue is in appeal against the decision of the Commissioner (Appeals) wherein he has set-aside the order of the original adjudicating authority confirming duty demand of Rs. 31,99,989/- and imposing penalty. Original adjudicating authority had imposed penalty and confirmed duty demand on the groun....

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....e fact that appellant had already registered the brand name in their own name and pending registration they were free to use the same which did not belong to any particular manufacturer or any unit. He submits that brand "Citizen" in respect of animal cage has been registered in their own name vide Trade Mark Registry Certificate No. 1608042 dated 4-10-2007, J. No.-1409. The certificate was issued....

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.... by the Commissioner, the department even at the time of consideration of the matter by the learned Commissioner did not produce any evidence to show as to who was the actual owner of the brand and the primary responsibility to show that the brand name belongs to someone else is on the Revenue and this has not been discharged at that time also. Now when the trade mark registration is in the name o....