2012 (8) TMI 626

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.... the Appellant. Shri S. Jaikumar, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The assessees, M/s. Micro Chem Products (India) Pvt. Ltd., (hereinafter referred to as 'MCPPL') manufacture chemicals for use in the printing and photographic industry. Another family concern, namely, M/s. Micro Plates Pvt. Ltd., (hereinafter referred to as 'MPPL') are....

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....any particular person. Her order was upheld by the Commissioner (Appeals), hence this appeal by the Revenue. 2. We have heard both sides. The evidence on record clearly bring out that the brand name 'Micro' was coined/invented by Shri N.C. Shroff and that MCPPL was using it on its chemicals for sale because MCPPL was a newcomer in the market, and to introduce itself into the market, MCPPL ....

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....of such brand name in any intimation or declaration to the department. In the case of Commissioner of Central Excise, Raigad v. Ramplj (India) Ltd. [2010 (249) E.L.T. 31 (Bom.)], the Hon'ble Bombay High Court has held that the non-declaration of use of another's brand name despite having knowledge about the same, amounts to suppression, setting aside the Tribunal's order that non-disclosure of the....