2015 (2) TMI 876

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.... Per: P K Das: 1. The applicant is a partnership firm engaged in the manufacture of Sight testing instruments bearing the brand name "AKAS" besides trading of indigenously procured and imported medical equipments. They have availed SSI exemption under Notification No.8/2003 dt. 1.3.2003. The adjudicating authority denied the benefit of the exemption notification on the ground that the brand n....

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....uipment and therefore they are eligible to use the brand name of "AKAS" in their product also. He relied on the decision of the Tribunal in the case of Anil Pumps (P) Ltd. Vs CCE Panchkula - 2005 (180) ELT 500 (Tri.-Del.). 3. After hearing both sides and on perusal of the records, we find that the brand name "AKAS" is owned by M/s. Medical Apparatus and Instruments who is also engaged in the bu....