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2019 (10) TMI 884

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....er: Ramesh Nair The brief facts of the case are that the HUF Proprietor Firm M/s Laxman Metal Sawing Co is engaged in the manufacture of excisable goods and using the brand name 'Laxmen'. Sh. Sanjay Umrania is a Karta of said HUF Proprietor concern. He has another unit in the name of M/s Lalita Machines Tools wherein he is proprietor. M/s Lalita Machines Tools using the brand name of 'Laxmen'. Th....

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....ies 2010 (249) ELT 78 (Tri.Del.) * Jolly Containers 2010 (249) ELT 79 (tri.ahmd.) 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments: * Rukmani Packwell Traders 2004 (165) ELT 481 (SC) * Plaza Pipe Industries 2017 (357) ELT 791 (Tri.Del.) 4. We heard both the sides and perused....

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