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TMI Blog2001 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... hri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. In the order impugned in this appeal, the Collector has held that the brand name ACMEVAC which the appellant fixed on the vacuum pumps, the goods manufactured by it belong, not to it, but to M/s. Acmevac Sales Pvt. Ltd and concluded that the appellant was therefore not entitled to the benefit of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondence is different from the logo used by Acmevac Sales Pvt. Ltd. This makes it clear that this latter logo belongs to Acmevac Pvt. Ltd. and therefore could not belong to the appellant. Hence the use of that logo on the goods disqualified for eligibility to the notification. 4. From the correspondence before us, we agree, at sometime, apparently prior to 1988, the appellant used the word ACMEV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons hold 50% of the shares in Acmevac Sales Pvt. Ltd. In this situation, we do not find that the fact that the sales company used the logo indicative of the fact that it owned the logo. It would well have been permitted the use of the logo by the manufacturing company in view of the relationship, and the fact that its entire production was sold to it. There is entirely insufficient evidence to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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