2014 (12) TMI 404

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....the appeals had a long history and there was substantial delay because the file was transferred from Delhi to Chennai and thereafter Chennai to Bangalore and somewhere the file was lost and was reconstructed. He submits that appellants are engaged in the manufacture of chromatographic equipments/instruments/high performance liquid chromotographs falling under 9027.00 of CETA, 1985. The appellants were registered as an SSI unit and availing the Notification No.175/1986 dated 1.3.1986 as amended. Four show-cause notices were issued to the appellants during the period from 1990-1992 taking a view that appellants were affixing the brand name 'waters' which was the brand name used by M/s. Milipore Corporation, USA on similar goods manufactured b....

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....er would associate the product with 'waters USA' when he purchases from the appellant. No evidence has been gathered to support the case of the Revenue from any of the customers or from the market. Therefore on this ground, we are unable to come to any conclusion in favour of Revenue. 3. The second submission made by the learned counsel is that the Commissioner (A) has himself accepted that the appellants are joint owners of the brand name. It was the assertion of the appellant that according to the agreement they are joint owners. No contrary finding has been recorded. Instead a conclusion has been reached that appellants have not disputed that the brand name is of a foreign person. We find from the orders of the lower authorities that th....