2005 (10) TMI 8

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..... Jayaraman, Member (T)].  This appeal has been filed to against the Order-in-Appeal No. 670/2002-C.E., dated 30-10-2002 passed by the Commissioner of Central Excise, (Appeals). 2. The appellants manufacture mineral waters. They claimed the benefit of SSI notification. They use the brand name AQUA HUNDRED on their product. Revenue proceeded against them on the ground that they are not entit....

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....e urged that the brand name does not belong to any one. The revenue has not produced any evidence to show that the brand name "AQUA HUNDRED" belongs to another person. She said that everybody in the family is using this brand name. She referred to Board's Circular dated 1st October 1994, wherein it is clarified that if the brand name is not owned by any particular person, the use thereof will ....