2015 (2) TMI 428

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....dent : Mr. V.Balasubramanian JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order passed by the Tribunal in dismissing the appeal filed by it, the Department/appellant is before this Court by filing the present appeal. 2. The case was admitted by this Court on 16.12.10. However, no question of law appears to have been framed, but notice was issued. After hearing the learned st....

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....eview, the Commissioner directed the Department to file an appeal and on the said appeal filed by the Department, the Commissioner (Appeals) affirmed the order of the original authority granting benefit of the notification and, accordingly, rejected the appeal. The Department, aggrieved, preferred further appeal to the Tribunal, which was also dismissed the appeal by recording a finding of fact. F....

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....erially the same as the definition of brand name/trade name given in the SSI exemption notifications considered by the Apex Court in the cited cases. The learned consultant has argued in defence of the impugned order. He has also placed on record a copy of registration certificate issued by the Trade Marks Registry, which indicates that a combination of the alphabets S, V & S, each enclosed in a r....

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....bel did not constitute any brand name is perfectly justifiable. Aggrieved by the order passed by the Tribunal, the Revenue is before this Court by filing the present appeal. 4. Though the matter is listed today, there is no representation on behalf of the appellant. Heard the learned counsel appearing for the 2nd respondent. This Court gave its careful consideration to the arguments of the ....