2004 (3) TMI 510

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..... the Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. The appellants have been denied benefit of the small-scale exemption on the ground that they are using the same brand name i.e. KISHAN CEMENT which is allegedly used by another manufacturer. The Adjudicating Commissioner has, however, observed in Para 10 of the impugned order that what is depicted above the bran .....

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..... laws, we find that the name Kishan Cement appears in both cases but there are other differences in the logos used by the appellants. We are of the view that the appellants have made out a prima facie case for waiver of pre-deposit of duty and penalty on the basis of the aforecited decision of the Hon ble High Court of Madras and the cited decision of the Tribunal requiring trade mark/brand name t .....

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