2004 (10) TMI 428

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..... Gupta, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. In these appeals, which have been filed against the impugned orders-in-appeal, the issue relates to the availability of benefit of concessional rate of duty under Notification Nos. 9/99 dated 28-2-99 and 9/2000 dated 1-4-2000, to the appellants. The benefit of these Notifications has been denied to them as they were f .....

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..... e Revenue is that not the name of brand name, but only the number had been mentioned in it and the correlation of that number with the brand name Mascot does not stand proved. But we are unable to accept this view of the Revenue. The ld. counsel has produced the original certificate issued in favour of the brand name owner M/s. Mascot India Tools Forgings Ltd. under the Trade and Merchandise M .....

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