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TMI Blog2008 (8) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : P.G. Chacko, Member (J)]. The respondents in this appeal of the Revenue were engaged in the business of receiving mineral water in bulk from M/s. NMZ Industries Pvt. Ltd., repacking it into cans (12 litres each), bottles (1 litre each) and sachets (250 ml. each) and clearing these products under the brand name WAVE . M/s. NMZ Industries Pvt. Ltd. were the registered owners of this b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal after accepting their claim that they were also entitled to use the brand name during the material period. In the result, the demand of duty was set aside and the penalties were vacated. Hence present appeal of the department. 2. Today, there is no representation for the respondents despite notice, nor any request of theirs for adjournment. We have examined the records and heard the ld. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hareholders in the two companies did not detract from this legal position. Therefore, the brand name which belonged to one of these companies could not be validly claimed by the other. The lower appellate authority erred in holding to the effect that the two companies were not separate legal persons. The Revenue s appeal is well-founded. It is held that the benefit of the above Notification was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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