2004 (8) TMI 448

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..... ishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Revenue is aggrieved with the Commissioner (Appeals)'s Order-in-Appeal No. 216/2002-C.E., dated 11-4-2002 wherein he has noted that the assessee had only used the name of the shops and customers viz, Best Bakers, Kacheripady, Best Bakery, Padma Junction, the Oven, Little House Super Market, Kaloor, etc. and had not used .....

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..... the judgment rendered in the case of Crop Care Pesticides India Pvt. Ltd. v. CCE, Chandigarh [2001 (137) E.L.T. 895 (Tri. -Del.)]. 4. Ld. Counsel submitted that the Revenue has not alleged in the show cause notice about the specific use of any trade name. There has to be a trade and brand name to be used which is registered or not and the goods should be identified by those names. He submits .....

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..... the customer viz, Best Bakers, Kacheripady, Best Bakery, Padma Junction, the Oven, Little House Super Market, Kaloor, Best Bakers, Kaloor, Best Bakers, Pachalam, Best Bakers, Thevera. The name of the customer cannot be considered as a trade name or a brand name. The trade name and brand name should be specific to the goods and the goods should be recognised in the trade with the brand name as not .....

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