TaxTMI 
TaxTMI 
2011 (1) TMI 502
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...., for the Respondent. [Order per : Chittaranjan Satpathy, Member (T)]. - Heard both sides. 2. Shri C. Ranagaraju, learned SDR appearing for the department states that the lower appellate authority has passed the impugned order allowing relief to the respondents relying inter-alia on the Tribunal's decision in the case of Rukmani Pakkwell Traders v. Commissioner of Central Excise, Trichy -....
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....nd name requiring disqualification from the small scale exemption because of its use. Further, he states that for denying the exemption, it is required to be established that the monogram in question indicates a connection in the course of trade between the goods and the respondents using the same. He argues that despite reversal of the Tribunal's order in the case of Rukmani Pakkwell (supra) by t....
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....CEL Automation Ltd. were in existence in the market and were using the monogram in the form of a triangle mark on their computers as a brand name. It has been further observed that the triangle mark was already established in the market associated with the computers manufactured by M/s. ACCEL Automation Ltd. The small scale exemption Notification refers to a brand name whether registered or not in....