TaxTMI 
TaxTMI 
2006 (6) TMI 12
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....ing 84.66 of the CETA Schedule] during the material period. In 1994-95 and 95-96, they removed their products after affixing the brand name "AIDEES NEWALL". The department found, on investigations, that "NEWALL" was a brand-name which belonged to the respondents' collaborators M/s. Newall Measurements Systems and, accordingly, the department took the view that all clearances with the above brand-n....
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.... Rukmani Pakkwell Traders, 2004 (61) RLT 378 (SC) =2004 (165) ELT 481 (SC). She has also referred to the apex court's judgment in CCE, Raipur vs. Hira Cement, 2006 (72) RLT 831 (SC) =2006 (194) ELT 257 (SC). There is nobody to oppose this appeal today despite notice, nor is there any request of the respondents for adjournment. In the circumstances, we are inclined to dispose of this old appeal of ....
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....rk, code number, design number, drawing number, symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person". A decision on thi....
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.... and the same were enough to establish a connection in the course of trade between the branded goods and the architect of the above brand-name. Accordingly, the benefit of Notification No. 1/93-CE ibid was denied to M/s. Rukmani Pakkwell Traders (SSI unit). The view taken in the above case was followed by the court in the case of Hira Cement (supra) also. 4. In the instant case, we have found tha....