9911796707
TMI Blog2006 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved here is whether by inscribing the following wordings, the assessee has used a brand name or otherwise :- "Package Drinking Water mktd. by Mother Dairy, Calcutta." These are two appeals filed by the Revenue being aggrieved with the Order of the Commissioner (Appeals) who has observed in the impugned Order dated 4-6-2004 as follows:- "As regards the brand name, while making a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ket as a product of Mother Dairy. No consumer asks for 'Mother Dairy ' when he or she wants to buy this particular product, while we normally ask for 'Aquafina' or 'Kinley' or 'Bisleri' when we want to buy these specific brands of Mineral Water. In the light of above case decisions submitted by the appellant, I find that the impugned marking is not a 'Brand Name' or 'Product Name'. I, therefore, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all-scale manufacturer. 3. Nobody represented the respondent company in these two cases, although notices were sent to them. 4. I find from the Grounds of Appeals that it has been argued by the Revenue that no Mineral Water is sold without a brand name and the wordings - 'Mother Dairy'- should definitely indicate a brand name of the Mineral Water manufactured by the assessee herein. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products that include milk, butter, cheese, mineral water and what not. Taking into account the fact that the label clearly indicates that the product in question is marketed by 'Mother Dairy', it cannot be said that the brand name - 'Mother Dairy' - has been used. I, therefore, do not find any reason to interfere with the Order of the Commissioner (Appeals) in these two cases. The Revenue's appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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