2000 (12) TMI 152

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....nkar, Member (T)]. - M/s. Hem Paints Private Limited, the respondent to this appeal, manufactures paint and varnishes. It had claimed, and been accorded, the benefit of notification 1/93 for the goods manufactured by it. Notice dated 1-4-1994 was later issued to it alleging that it affixed on the containers of these goods the brand name "JK" which belonged, not to it, but to M/s. J.K. Brothers at ....

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.... Brothers, and that therefore the benefit of the exemption would not be available to the goods manufactured by the respondent packed in container bearing this brand name. 3. The assessee appealed this order. The Commissioner (Appeals) said that the benefit of the notification could not be denied to the goods because the condition in the notification referred to affixing a brand name or trade na....

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....tal representative, supports it. 5. The appeal emphasises that the affidavit filed by the partner of M/s. J.K. Brothers is insufficient to conclude that the ownership of the brand name ceased to vest with M/s. J.K. Brothers. Before confronting this question, another has to be answered. The manufacturer had challenged the presumption in the show cause notice that the brand name belonged to M/s. ....