2005 (12) TMI 127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. This is a case where two units belonging to two brothers have used the same unregistered brand name and have independently claimed small scale exemption. The learned Advocate for the respondents relies on the Board's Circular 52/52/94-CX. dated 1-9-1994 and states that when the brand name is not owned by any particular....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....second unit using the same brand name cannot be allowed small scale exemption. The learned Advocate for the respondents states that the demand is also hit by limitation since the Range Officer was common for both the units and hence was aware that both units are using the same brand name. The learned SDR counters this argument stating that there is a clear misdeclaration by the units in the classi....