2009 (1) TMI 22

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.... Shri Fateh Singh, Departmental Representative, for the Revenue. Shri Vinod Agrawal, Advocate for the Respondent. [Order per: P. K. Das, Member (Judicial)] - The Revenue filed this appeal against Order-in-Appeal No. 262/CE/JAL/ 2006 dated 25.8.2006 passed by the Commissioner (Appeals) whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The rel....

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....e records we find from the agreement that the respondent allowed M/s. GNA Udyog Limited for use of name and trade mark. It is also seen that M/s. GNA Udyog Limited agreed to use the name of 'GNA' along with trade mark 'EYE'. They also agree to pay the royalty at the rate as indicated in the agreement. It is seen that the payment of royalty for use of name and trade mark are as follows:- "The pa....