TMI Blog1998 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant. They have prayed for decision on merits. We have heard ld. SDR Shri D.S. Negi. We have gone through the impugned order and memo of appeal. 2. The question involved in the present case is whether the trade name Swift affixed by the appellants on the excisable goods manufactured by them and 95 per cent of such goods being sold through M/s. Swift Sales and Service could be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... `Swift , having regard to all the facts and circumstances it is clear, as rightly inferred by the lower authorities, that appellants were using the trade name `swift which accorded the association in the course of trade in this case between the trade name `Swift and M/s. Swift Sales and Service. Hence it has been rightly held by the lower appellate authority that the goods would not be entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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