2000 (11) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - This is a Revenue appeal arising from the Order-in-Appeal No. 39/94 dated 31-1-94 by which the Commissioner (Appeals) held that the appellants are entitled to the benefit of Notification 175/86. He further held that they were applying a sticker indicating the name of their company "Turnbull Control Systems (India) Ltd. - made in India" and had obtained permanent certificate registering their c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pany of the appellants were also using the same initials and hence use of foreign initial of the counterpart is not eligible for benefit of Notification. 3. Respondents have not appeared, despite notice, hence the matter was heard on merits. 4. We have perused the detailed order of the Commissioner (Appeals), who has clearly noted that there was no use of any foreign brand name in the matter....