2018 (5) TMI 1297

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....that the respondent M/s. Braco Sales Corporation are using the brand name "BRACO" which does not belong to them is owned by M/s. BRACO Electricals. He pointed out that M/s. Braco Sales Corporation and M/s. Braco Electricals are owned by Mr. Ramesh R. Sobhani and his wife Ms. Kaushalya Sobhani, respectively, as proprietorship concern. Ld. AR argued that M/s. Braco Electricals came into existence in 1987 and were manufacturing goods with the brand name "BRACO". He pointed out that M/s. Braco Sales Corporation came into existence in October/November 1999 and is also using brand name 'BRACO' on their goods. Ld. AR argued that in these circumstances the appellants could not avail the benefit of small scale exemption as they were using brand name....

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....s wife by the name of M/s. Braco Electricals. He pointed out that since they were using the brand name in 1978 itself they are the owners of the brand name 'Braco', In support of this claim he produced a blank invoice of the said concern products. He also pointed out that Commissioner (Appeals) has relied on the affidavit given by them wherein they have clearly stated as paragraph 6 & 27 of the Affidavit are as follows: "6. I say, then started my own small scale, unit, Braco Products at Interlink Industrial Estate, Jogeshwari in the year 1977 using my brand "Braco" on the manufactured cable glands, I would refer to and rely on this evidence as and when produced." 27. I say & submit that from 1987 till Central Excise registration in Jun....