1998 (8) TMI 357

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..... r per : P.C. Jain, Member (T)]. A similar issue is involved in both these appeals. Therefore, a common order is being passed. 1.2 In the first case, the respondents herein manufacture sanitary towels with the trade name Comfit . It is the contention of the respondents that the said trade name is owned by them and it is duly registered in their name with the competent authorities. On the o .....

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..... 5/86-C.E. and therefore, indication of that name of the foreign company creates an association in the course of trade between the goods and the foreign company. 4.1 We have seen the labels in both the cases. We are unable to accept this plea of the Revenue. Trade name Comfit or Comfit Always in the two cases are owned by the respondents. This finding has not been rebutted by the Revenue. Mer .....

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