AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2015 (8) TMI 1051
X X X X Extracts X X X X
X X X X Extracts X X X X
....a Prasad, Advocates, for the Appellant. Shri V. Sridharan, Senior Advocates, M.P. Devanath, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramchandran, Hemant Bajaj, Ambarish Pandey, Rajesh Kumar and Anandh K., Advocates, for the Respondent. ORDER The respondent is a manufacturer of vulcanized rubber thread, narrow woven fabric containing elastomeric yarn and was availing benefit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not a brand name for the identification of the product. He also stated that the symbol is followed by the name of the particular unit of the Sanghi Group, namely vulcanized rubber, thread and elastic tape are not manufactured by any other company of Sanghi Group. He also relied on the Central Board of Excise and Customs' circular dated 30-12-1988 where it was clarified that if particular trade ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that belongs to the Sanghi Group and is therefore, in-house monogram. On these facts, we are of the opinion that the case is squarely covered by the judgment of this court in Civil Appeal No. 9157 of 2003 titled Commissioner of Central Excise, Hyderabad-IV v. M/s. Stangen Immuno Diagnostics decided on 19-3-2015 [2015 (318) E.L.T. 585 (S.C.)]. 3. Mr. Radhakrishnan, learned senior counsel ap....