2012 (9) TMI 28

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....dgment per : N. Kumar, J.]. - This appeal is by the Revenue challenging the order passed by the Tribunal [2010 (249) E.L.T. 268 (Tri.-Bang.)] holding that the assessee is entitled to the benefit of exemption Notification Nos. 6/02 and 4/06 dated 1-3-2002 as amended, they were affixing the words 'RAMCO PRODUCT' in the local language and they were also selling the cement under their own trade mar....

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....sued. It is not mentioned who is the owner of the brand name "RAMCO PRODUCT". The assessee contends that "RAMCO" is their own brand name. They submit that approval for the brand name "RAMCO" was given in the year 1987. They have submitted a copy of registration certificate. In those circumstances. the Tribunal held that the assessee did not violate the condition of notification and accordingly is ....

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.... Notification though the respondent is using the brand name of another son is in accordance with law? (3)     Whether the impugned order of the CESTAT is correct and legal in extending the benefit of Notification No. 4/2006-C.E. in favour of the respondent when there is no ambiguity in the notification? (4)     Whether the order of the CESTAT in holdin....