2018 (3) TMI 393

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.... Raju, Technical Member Shri Vipin Jain, Advocate - for Appellant Shri S.V. Nair, Asstt. Commr. (A.R) - for respondent ORDER Per: Ramesh Nair The present appeals have been filed against Order dt. 15.11.2007 passed by the Commissioner of Central Excise, Mumbai - III. The brief facts of the case are that the Appellant M/s DEEPL Electricals Pvt. LTD. were engaged in manufacture of Cont....

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....oods to OEM manufacturers hence the restriction placed under the notification is not applicable in their case. He also submits that they have been exporting their product and in case of exports no duty is payable by them. 3. Shri S. V. Nair, Ld. Asstt. Commr. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission ....

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....f exemption is not acceptable. Ultimately the logo of the Appellant was held to be deceptively similar and they were restrained from using said logo which debars them claiming any ownership of said logo ab-initio. Even the application for registration was not filed by the Appellant company but by one of the directors in their individual capacity and hence the Appellant never showed or exercise the....