TaxTMI 
TaxTMI 
2007 (9) TMI 60
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.... eligible for the benefit of Notification No. 1/93-C.E., dated 28-2-1993 (as amended) in respect of T.V. Antennae which were manufactured and cleared under the brand name 'B.K.' during the period April, 1994 to March, 1996. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. We have examined the records and heard learned JDR. 2. During the abo....
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....f duty was raised on the respondents, which was confirmed against them by the original authority, who also imposed penalties on the assessee. The appeal filed by the assessee against the decision of the said authority was allowed by the Commissioner (Appeals), who held that the letters 'B.K.' were not the same as 'Beekay' brand name of M/s. You and Me Marketing (P) Ltd., and, therefore, it could n....
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....ho purchased the goods. Therefore, in terms of the definition of brand name/trade name under Explanation No. IX to the above Notification, the alphabets 'B.K.' used on the subject goods were to be held to be the brand name/trade name of M/s. You and Me Marketing (P) Ltd. and consequently the SSI benefit would not be available to the goods on account of the bar created in para 4 of the Notification....
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....rked on the goods supplied by the respondents to M/s. You and Me Marketing (P) Ltd. for the purpose of identification at the instance of the latter. As rightly pointed out by learned DR, the letters 'B.K.' are pronounced as 'Beekay'. Names are identified by how they are heard rather than how they are written. In this view of the matter, the letters 'B.K.' affixed on the goods supplied by the respo....